Apprentices paymenrt

LMW Registered Posts: 16 New contributor 🐸
I wish that someone would tell me that I am doing it all wrong and that there is a much easier way to do this.
One of my customers has got a big new contract which means hundreds of new apprentices on the payroll. These apprentices are going to be paid £2.50 per hour for 16 hours a week, contract length from 16 to 20 weeks. They are all between 16 and 18 years old without any other income and most of them won’t have P45s.
I believe that they all need to be entered in the payroll system as normal and if they don’t have P45 forms they need to fill in P46.
Is this right?


  • T.C.
    T.C. Registered, Tutor Posts: 1,448 Beyond epic contributor 🧙‍♂️
    It sounds right to me!
  • cobbles
    cobbles Registered Posts: 30 Regular contributor ⭐
    P46 will need to be completed, I always ask the new employee or apprentice for their emergency contact details on the back of the form (just in case).
  • sloshed
    sloshed Registered Posts: 100 Dedicated contributor 🦉
    You need to get them to complete the P46, however may not need to enter onto payroll system on the basis that a P14 is not necessary as there earnings are below £97 per week.

    At the end of the year you will need to prepare a P38A and declare that you hold a P46 for any employee paid below £97 per week. No need to list the employees.

    Hope this helps
  • LMW
    LMW Registered Posts: 16 New contributor 🐸
    Brilliant, thank you so much for your help.
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