I have a client who's taken on a Saturday girl. She's 15 and works as and when, doesn't have another job and earns under the threshold at only around £20.00/£30.00 a week when she's asked to work.
I have a feeling that the rules have changes as once-upon-a-time we wouldn't need to operate PAYE for her so long as we were satisfied that she didn't have another job elsewhere; I used to get them to sign a P46 each year to confirm this.
Am I right in thinking that because this client has another employee who is earning over the threshold, and we are operating PAYE, that I also need to include this Saturday girl? even though it's a complete waste of time?
If this is so, how is it expected that I'll operate RTI to the time scale? I run the payroll on the Wednesday/Thursday and the staff get paid cash on the Saturday, however the Saturday girl isn't included as we don't know at this point if she will be working and I'm really hoping HMRC isn't expecting me to work Saturday to run a payroll on the Saturday when they are paid !!! I guess the best option is to run two submissions, but is it acceptable to submit the casual girls FPS a few days after she has been paid as I believe you can with harvest workers?
If the girl is only 15 she won't have an NI number as yet. Therefore my understanding is she can't be run through RTI.
I would keep records of hours worked and rates paid etc in case of any inspection.
My understanding is that yes, you will have to operate PAYE if there is another employee on the books who earns over the limit. it is possible to submit returns without a NI number. You leave it blank, but must make sure you enter their address on the software.
I guess this isn't your jurisdiction but does the employer have a licence from the local authority to employ this young person as there are strict rules as to how many hours etc a child in Year 11 or under can work.
Personally I would run the FPS a few days after she has been paid putting her payment date as the date you normally run payroll but that may not be technically legally correct.
My understanding is yes it needs to be part of PAYE given they run a reportable scheme. Yes as Julie says - leave the NI box blank. But also you can use the crop pickers rules as this is just one example of when you can use that, the basis of which is cash paid at the end of a shift and only at the end of the shift do you know what they are going to be paid. You have 7 days to report as far as I recall so this can be mopped up in your next weekly run.
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Joanne
Winner of Bookkeeper of the Year 2015, 2016 & 2017
Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.
You should check out answers with reference to the legal position
Thanks for the feedback. Ill have to look into this. When I've tried to run payroll with an ni number missing the software has flagged up a problem and not let me do it.
Thanks
Thank you all. I think I'll follow the crop pickers rules as suggested by Joanne as she is paid cash at the end of the shift so I think it's unreasonable to be expected to run the payroll any other way and then technically I'm giving the correct payment dates.
It is quite usual for the industry (Hairdressing salon) to employ young girls just to work on a Saturday and they have done so in the past, but the rules for PAYE was different then, so I'm sure they have sort advice regarding employing someone so young. They do only work on the Saturday and not every week and only a few hours; so this is really a lot of faff for nothing, but the rules are the rules.
Easiest way round it I guess is pay them all into their Banks on the same day as everyone else. But I guess if you are a youngster you prefer to get paid on the day you work and its probably not an unreasonable request. (Although paying them later is a life lesson - and Im a strict boss who believes in such, lol!)
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Joanne
Winner of Bookkeeper of the Year 2015, 2016 & 2017
Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.
You should check out answers with reference to the legal position
Me too, Joanne. I used to employ youngsters to help out in early years Saturday drama classes. Just 2-3 hours per week. But they got paid monthly into their bank accounts!
