Employing 16y old son

warby68

Our son has just turned 16

My husband operates a limited company in the construction sector and has no other paye employees as labour is on a sub-contract/self-employed basis.

He wants to give our son a weekend/evening job for responsibility/pocket money

We would not expect him to earn more than £50 a week

Had a look at HMRC website and it seems to say that for employees earning less than £112 per week, there is no reporting/PAYE/NI obligation other than to keep a record of what he has been paid.

Is it really that simple ?

And would my son need to fill in a tax return/get a tax code etc regardless?

Thanks in anticipation

xapprenticex

Im not sure but your son is lucky. Make sure he knows that.

sangie595

warby68 wrote: »

Is it really that simple ?

Adequate insurance / employers liability?
Risk assessments?
Training?
Safety equipment / clothing?
Industry category - 16 - 18 year olds are not permitted to work in heavy industries including construction?
Local authority / school permissions - a child under the school leaving age is restricted in many areas from working for any employer who doesn't hold a child working permit, which comes from the local authority. They may also impose restrictions on hours and types of work too.

Remember that if you employ someone under the age of 18, you are NOT employing your son or providing pocket money - you are employing a child under the age of 18 years, and you must act as a responsible employer - http://www.personneltoday.com/hr/employing-workers-under-18-years-of-age-and-the-law/

warby68

Thanks so much

Struggling to find actual school leaving age now they don't leave! He was 16 in March. We are thinking of around 10hrs per week at the most. He will stay in full time education and would probably start after GCSEs end of June.

It is a construction business but he would do office work only - there is no actual construction activity on the premises - some materials are stored and there is an office. Dad is very familiar with all the safety/risk assessment procedures and has insurance coming out of his ears for site work but an office employee is completely new.

I'll read the links thank you - its knowing where to start looking as ever.

jetplane

Do you receive child benefit or tax credits, if so check his earnings limit.

warby68

No tax credits just child benefit for continuing in education - not aware of earning restrictions. Will check

JJG

Make sure he's on a minimum of £3.87 an hour or you could get in trouble.

Mojisola

https://www.gov.uk/child-employment/restrictions-on-child-employment

Looks as if you'll have to check local bylaws as well the national regulations.

dancing_star

I think there is only no reporting obligation if NONE of the employees earn over £112 a week. You can't just report the ones over £112/week and not report the ones under that level.

So it will depend on whether your husband is a salaried director of the company - if he is employed on a director's salary there will already be a PAYE scheme set up (even if he is on a salary level below tax/NI thresholds). To my knowledge if there is a PAYE scheme all employees must be reported even if their salary is below the reporting threshold.

If your husband's company is registered as a CIS contractor it will be an employer and have a payroll scheme. Again I think this means your son's salary would have to be reported.

I'd give HMRC a call just to check if either of the above apply.

theoretica

If this meets the criteria for legally being a 'family business', a number of the requirements are less stringent.

warby68

Thanks again all