What to consider when employing family, young people and volunteers

When a new employee is added to the payroll it is the employers’ responsibility to ensure they meet the employees’ rights and deduct the correct amount of tax from their salary. This includes any employees who are family members.

HMRC’s guidance is clear that if you hire family members you must:

  • avoid special treatment in terms of pay, promotion and working conditions
  • make sure tax and National Insurance contributions are still paid
  • follow working time regulations for younger family members
  • have employer’s liability insurance that covers any young family members
  • check if you need to provide them with a workplace pension scheme

Planning notes

It is possible to employ young people if they are 13 or over but there are special rules about how long they can work and what jobs they can undertake. Young workers and apprentices have different rates from adult workers for the National Minimum Wage.

The rules are different if you take on volunteers or voluntary staff, but the employer is still responsible for health and safety and must give inductions and training in the tasks they’re instructed to do.

Posted in Payroll

Exeter Accountant MJ Smith & Co

Celebrating 25 years of excellence.

Free 1st Meeting
Fixed Fees
Free Support!

Find out more

Client Portal Login: Onvio

Forgot Password?

Latest News

Paper Self-Assessment return deadline

The 2018-19 tax return deadline for taxpayers who continue to submit paper Self-Assessment returns is 31 October 2019. Late submission …
Read More

Loan charge review launched

The Treasury has announced that Sir Amyas Morse, the former Comptroller and Auditor General and Chief Executive of the National …
Read More

VAT Agricultural Flat Rate Scheme

Businesses that use the flat rate scheme pay VAT as a fixed percentage of their VAT inclusive turnover. The VAT …
Read More