Tax and National Insurance
If you employ a personal assistant (PA), you must follow the law by operating Pay As You Earn (PAYE) and paying the correct National Insurance contributions to HM Revenue and Customs (HMRC) when you pay your employee.
What is PAYE?
PAYE is the system used by HMRC to collect tax and National Insurance from employees. As an employer, you must register for PAYE and use it to report and pay what you owe.
Find out about Pay As You Earn (PAYE)
Help with payroll
Penderels Trust offers a payroll service that can manage PAYE and National Insurance on your behalf for a fee. Speak to your social worker to find out if this option is right for you. If you’d like to learn more, you can contact us or arrange a visit from Penderels Trust to discuss their payroll service in person.