Forum

• # 70132
• Fri 08 Apr 2011 09:48 PM

Hi all

Just had a question from a Client of mine who outsources her payroll elsewhere (I dont do payroll - not just now anyway)

Her daughter - 13 yrs old - is going to go in and do filing etc now and again for pocket money.

The outsource company sent the business information about employment law but not about whether it costs the business anything in tax & NI.

I know that if you are under 16 you don't personally pay tax and NI but I can't find anything in the HMRC etc to see if the employer pays NI.

Can anyone point me in the right direction?  As I dont do payroll anymore (havent for five years) and Im not an agent (cant not got exam) I wouldnt be able to call HMRC to check.

Cheers

Liz

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• # 70133
• Fri 08 Apr 2011 10:58 PM

Hi Liz 

You might find the below link useful .  Unless the child, kid or the Wain of 13 years of age qualifies to work. There would be no employers NI unless they went over the threshold.


http://www.direct.gov.uk/en/Parents/ParentsRights/DG_4002945

My gut feeling is that they would not qualify to work, and that is why they sent your client the employment law and not the rest of the info.  

• Sarah Douglas C.FICB

  HouseTree Business Ltd 

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• # 70138
• Sat 09 Apr 2011 01:13 PM

Hi Liz

As you are not covered for payroll under your practice licence or PI insurance I would not even attempt to give advice or answer the question but would simply refer them to their payroll bureau.

Kind regards
Stuart

• Forum Moderator, South East & Greater London Regional Chairman
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