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Do I need to payroll??

  • Fellow PM.Dip
  • Practice Licence
  • 423 posts
  • # 120172

One of my clients took on an employee but he only lasted 2 days.

The normal rate would have been 9 hours per day at £10 per hour, thus equating to £180. There will be no tax or NI on this. 

HMRC says if the employee has earned over £120 per week this must be payrolled. Would this be the case with the above.

Thanks in advance for your help and advice as always.

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