Less than 15hrs/week

[scamp]

I have read on several threads that someone can be self-employed as an assistant if they only work less than 15hrs per week.

I have an assistant who only works for me for four hours per week (extra outdoor play helper). It would be great if I could skip the PAYE hassle for her and pay her as self-employed, but I haven't been able to find anything to support the self-employed if less than 15hrs rule that I have seen mentioned here.

Please can anyone give me a link to the relevant legislation/rulings?

Many thanks.

[scamp]

Sorry - forgot to add that this is her second job so I have to tax her at basic rate regardless of her earning under the threshold.

[Chatterbox Childcare]

When I spoke to the IR they weren't interested in me regsitering as an employer unless I paid a person 123.75 per week. I would call them and ask

[scamp]

Thanks Debbie,

Yes that's what I was told by the IR for my main assistant who does earn under that threshold.

The assistant I am querying now is my second extra outdoor assistant who I have been told by the IR that I will have to tax at 20% basic rate due to her having a second job. This is even though she will only be working for four hours per week for me

If she could be classed as self-employed when working for me it would mean that I wouldn't have the hassle of taxing her and she would see more of her money each week, but be responsible for registering as self-employed and declaring her self-assessed income each year.

I have never heard of the less than 15hr ruling and also wasn't advised of it by the IR when I spoke to them.

The outdoor assistant's job is casual in that it doesn't matter to me if she can't make any of the dates that we mutually agree in advance for her to work. This is because she is over and above Ofsteds minimum staff ratio requirements.

She also has free rein in the garden (her office!) to implement play ideas and activites to suit the children present as she is BTEC qualified and quite capable.

I think you are right that I may have to speak to the IR again.

[scamp]

Just to update:

I have called the tax office this morning and spoken to a status inspector who has told me that it is definitely a fallacy (his word) that people can be self-employed as childminding assistants if they work less than 15 or any other amount of hours.

Apparently even though I will only be employing my assistant for less than four hours per week I will still need to file a P46 and deduct tax at 20% due to her having a second employment elsewhere.

If this were her only job then she would be earning under the threshold and therefore I would not have to tax her. But either way she cannot be classed as self-employed.