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Post Info TOPIC: Paying a 14 year old
xantia743


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Paying a 14 year old
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One of my clients has rung me this morning about employing a 14 year old (his son) to do some leafleting and other odd jobs.  It's a Ltd Company so should I account for this through PAYE?  My only concern is that the son won't have a NI number.  Earnings are going to be well under the lower earnings level as far as I am aware.

Thanks

John



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Wella


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Hi John

Anyone under the age of 16 does not fall into the NI system, so there will be no LEL to consider.

There are strict rules on employing children under school leaving age, and the following link may be worth a read (for your client)

http://www.businesslink.gov.uk/bdotg/action/detail?itemId=1073792224&r.i=1080321702&r.l1=1073858787&r.l2=1084822723&r.l3=1074003265&r.s=sc&r.t=RESOURCES&type=RESOURCES

Bill



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Don Tax


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Hi John, there is no NIC liability under 16 YOA but I recall they will still issue an NI No. upon request. It might also be useful to your client for you to find out if there are any local bye-laws governing school age children.

http://www.hmrc.gov.uk/ni/intro/number.htm#3

I would record their wages in the most convenient place, usually the payroll. Then when he reaches 16 you can easily update the data and NI category.

HTH

Tim

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Don Tax


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Hi 5 Bill

:o)

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Wella


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Don Tax wrote:

Hi 5 Bill

:o)

 with 3 minutes to spare biggrin



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Don Tax


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Yes, being very young, I'm entitled to a compulsory tea-break every twenty minutes.

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Wella


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If I had my way, they'd start work at 5am, finish when told, and be lucky if they got fed, let alone paid. As for letting them have time off to go to school.

Any one got any chimneys they want sweeping biggrin

 



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Spamkebab


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Gotta win "Dodgiest thread title ever" award.

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Don Tax


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Wella wrote:

If I had my way, they'd start work at 5am, finish when told, and be lucky if they got fed, let alone paid. As for letting them have time off to go to school.

Any one got any chimneys they want sweeping biggrin

 

 " .........and we had to get oop 'alf an hour before us went to bed"



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Rhianrach


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Spamkebab wrote:

Gotta win "Dodgiest thread title ever" award.

 biggrin Did think the same thing, and still do every time I read it.



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Steve
xantia743


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Rhianrach wrote:
Spamkebab wrote:

Gotta win "Dodgiest thread title ever" award.

 biggrin Did think the same thing, and still do every time I read it.

 Thinking about it, I should have phrased that better!



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xantia743


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Wella wrote:

Hi John

Anyone under the age of 16 does not fall into the NI system, so there will be no LEL to consider.

There are strict rules on employing children under school leaving age, and the following link may be worth a read (for your client)

http://www.businesslink.gov.uk/bdotg/action/detail?itemId=1073792224&r.i=1080321702&r.l1=1073858787&r.l2=1084822723&r.l3=1074003265&r.s=sc&r.t=RESOURCES&type=RESOURCES

Bill

 Hi Bill

Yes, I read that page yesterday when trying to get some info off the net before posting here.  I will forward that onto the client.

Presuming everything is ok I am able to put him on the payroll without an NI no, or should a NI no be requested?



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xantia743


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Don Tax wrote:
I would record their wages in the most convenient place, usually the payroll. Then when he reaches 16 you can easily update the data and NI category.


HTH

Tim

 Thanks Tim, as long as 12pay lets me submit the annual return without an NI no, thats what I'll do.



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semsley


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xantia743 wrote:

 Thanks Tim, as long as 12pay lets me submit the annual return without an NI no, thats what I'll do.

 Couldn't you put it on a P38 at the year end rather than as part of the payroll.



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xantia743


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semsley wrote:
xantia743 wrote:

 Thanks Tim, as long as 12pay lets me submit the annual return without an NI no, thats what I'll do.

 Couldn't you put it on a P38 at the year end rather than as part of the payroll.

Thanks, that is an excellent idea. 



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Don Tax


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Unsure if you'd still need to file an employer P38A with NINo, not to mention the term-time rules. It might just still be possible though before the P38 is withdrawn.
Tim

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pDm


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Still chuckling at this thread title ;)

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