Declaring casual earnings (not on contract)

soupdragon10

My partner has the chance to do some casual work (only 2 - 4 hours a week). My question is how does this need to be declared? The hourly rate would be between £10 and £15, so weekly a maximum of £60, but often much less or no hours.

This is not regular employment, just casual work on an ad hoc basis. Is becoming self-employed the only option, or is there a way of declaring this without registering as self-employed.

The earnings will not take my partner over the threshold to pay tax, but does she need to pay NI contributions on this low an income.

ElefantEd

Your partner will have to register but it's fairly painless (do it online, though as far as I remember you then have to wait while they send you something in the post).

NI contributions for self-employed people kick in at about £6000; after that it's £2.85 a week.

antrobus

soupdragon10 wrote: »

My partner has the chance to do some casual work (only 2 - 4 hours a week). My question is how does this need to be declared? The hourly rate would be between £10 and £15, so weekly a maximum of £60, but often much less or no hours.

This is not regular employment, just casual work on an ad hoc basis. Is becoming self-employed the only option, or is there a way of declaring this without registering as self-employed.

The earnings will not take my partner over the threshold to pay tax, but does she need to pay NI contributions on this low an income.

Whether or not your partner is employed or self-employed isn't a matter of choice.

https://www.gov.uk/employment-status/worker

It is the employer who has the obligation to 'declare' the income of any casual workers, and apply PAYE.

NICs are only payable on weekly income above 113 pounds.