Newbie2024

The advice from HMRC is. Children under 16 do not pay National Insurance, so you only need to include them on your payroll if their total income is over their Personal Allowance. I am considering employing 3 of my children in a new family company I am setting up. One will be 17, one 15 and one 13. They will have different levels of responsibility and different pay. All will be below the threshold of £12k. The eldest would be on payroll and what way do I record payment to the youngest two to ensure it is accounted for appropriately?