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When you need to register for PAYE

MoneySavingBankMoneySavingBank Well-KnownRegistered Posts: 143
Please check this> http://www.hmrc.gov.uk/paye/intro/register.htm#1

Now My client is a very small and start up company.
At the moment, he is taking salary about 5,500/year.
And this is his only paid job
No Occupational Pensions
No employee benefits

I don't think I need to register this for PAYE. Please advise.




  • BIG WALBIG WAL Well-Known Registered Posts: 133
    That salary level is above the NIC Lower Earning Level, so there is a need to register for PAYE.

    Although no tax or NI is due, the salary is sufficient to have deemed NI contributions qualifying for towards the State Pension, SSP etc
  • MoneySavingBankMoneySavingBank Well-Known Registered Posts: 143
    Thanks BIG WAL,

    If the salary is below 5304, then i don't need to register for PAYE.

    But in this circumstances, I must register. http://www.hmrc.gov.uk/helpsheets/e12.pdf

    Thanks for your time and effort.


  • JodieRJodieR Experienced Mentor Registered Posts: 1,002
    Do I need ID?

    sorry, posted in wrong place!
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