When you need to register for PAYE

MoneySavingBank

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.

Regards,

MSB

BIG WAL

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

MoneySavingBank

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.

Regards,

MSB

JodieR

Do I need ID?

sorry, posted in wrong place!