Apprentices paymenrt

LMW

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.

It sounds right to me!

cobbles

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

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

Brilliant, thank you so much for your help.