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Intern salaries

  • Member PM.Dip
  • Practice Licence
  • 19 posts
  • # 109350

Hi,

One of my clients has just taken on an intern for which I'm about to process their first payrun.  I just want to make sure they are subject to normal PAYE and NI and should be included in the payroll as with all other staff. Can anyone advise?  

They are working two days per week and paid £60 per day.  

Thanks

Mary  

  • Member
  • 14 posts
  • # 109425

Hello, students are treated exactly the same way as other staff regarding payroll. Current guidelines state that if staff are paid over £112 per week then they should be paid via PAYE. Students 16 or over do  also need to pay NI.

 

Regards Dave S

  • 794 posts
  • # 109427

Hi Mary,

If they are under 21 no NI is payable for the level of earnings you state as per extract from HMRC:

Employer rates for employees under 21

There are different employer contribution rates for employees under 21.

Category letter£112 to £156 a week (£486 to £672 a month)£156.01 to £770 a week (£672 to £3,337 a month)£770.01 to £815 a week (£3,337 to £3,532 a month)Over £815 a week (£3,532 a month)
I 3.4% rebate 3.4% rebate 0% 13.8%
K 3.4% rebate 3.4% rebate 0% 13.8%
M 0% 0% 0% 13.8%
Z 0% 0% 0% 13.8%




Edited at 07 Jul 2015 10:50 AM GMT

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