Tax payable by employer?

Soniclord

If my partner worked 24 hours (up from 16) apparently in 2012/13 no income tax or N.I contributions would be deducted from the weekly wage of £145.92 per week, as he's asked his boss to see if he can get an extra 8 hours and he (the boss) said he'd see what he could do but if my other half did 24 hours instead of 16 at N.M.W his boss said he'd have to pay tax on it, as in the boss would have to pay tax on it.

What did he mean and how much would he have to pay?

wesleyad

24 hours at the minimum wage comes to the figure you quoted, which is £7587 a year. Personal allowance for the year is going to be £8105. So currently your partner would be below that threshold, so no tax would be needed. If your partner gets any more hours they would probably go over and hence would pay tax (20% on anything over)

That's the only thing I can think the boss means.

Regarding the NI, going from 16 hours (£97) to 24 (£145) would push over the threshold and would have to pay NI at a rate of 70p a week (ish)

chrisbur

He may be referring to the employers national insurance. Earnings above £144 a week result in the employer paying 13.8% national insurance (2012/13 figures).