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Posted Wed, 20 Sep 2023 15:49:49 GMT by Tax Advisor
Does an employer "have to" register for PAYE scheme with HMRC if the staff is being paid below the Secondary threshold of £9100?
Posted Tue, 26 Sep 2023 09:37:17 GMT by HMRC Admin 17

As an employer you must register a PAYE scheme if any of the following apply

- you pay an employee (including directors) at or more than the Lower Earnings Limit (LEL) for National Insurance. 
This is currently £123 per week, £533 per month or £6396 per year 

- any employee has any other PAYE employment income

- any employee gets pension payments, including State pension 

- any employee gets taxble benefits including Employment Support Allowance (ESA)

- you provide employees (including directors) with taxable expenses and benefits

- your business is a subcontractor in the Construction Industry Scheme (CIS) claiming CIS deductiions suffered

- your business will use subcontractors in CIS  .

Thank you.

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