casual worker

Hi, Our company employs 3 people on PAYE. If a company wants to give some occasional, casual work to a director's family member (earning would be less than £123 per week but more than minimum wage, will not be regular thing), do we still have to put this worker on our PAYE? This person is a student and has no other job.

Hi,
If you currently run a payroll and report earning from other employees then you will need to add this individual to your payroll and report the income, even if it is below the lower earnings limit for National Insurance.
Thank you.