Cash in hand pay

HurdyGurdy

My son does 3 hours a day for a local nightclub, handing out flyers. He does this Monday to Friday, and is paid £90 cash in hand. It's not for a set period of time, and as the club has different promotions each week, the owner has said that this is an ongoing situation, and my son can have the work for as long as he wants it.

He has been doing this for about three weeks, has no contract and obviously doesn't get any payslips.

I'm *fairly* sure that £90 a week isn't enough to pay tax on, but I'm not sure about NI contributions.

Should he be "on the books", given the relatively small sum he's being paid? Or is he classed as self-employed (club owner has never asked for an invoice for his services etc), and if he is, what should he be doing? Just keeping a note of what he's paid? Or should he be in touch with HMRC in the first place? This is his first job since leaving college (he's not interested in claiming JSA), and his dad and I have only ever been on the payroll of companies, so don't know how to advise him.

InsideInsurance

First of all need to establish what the working relationship is.... sounds like he is assumed to be self employed and thus would need to be registered as a sole trader and to deal with his NI/ tax returns himself.