Employing part time staff

[stevew02]

Hi,

To limit my tax implications, can I employ four parttime casual staff who would earn less than the NI and tax threshold of £90? This would be more cost effective than having one full-time staff.

If so, what's the process to declare this to HMRC?

Thanks

Steve

[pawncob]

Yes you can, but check that your employees don't have several part time jobs which bring them into Tax/NIC.

Declare the employments on Form 38A.

http://search2.hmrc.gov.uk/kbroker/hmrc/forms/viewform.jsp?formId=1190