As an employer, the tax and employment responsibilities you have for your staff will depend on the type of contract you give them and their employment status.
Contract types include:
- full-time and part-time contracts
- fixed-term contracts
- agency staff
- freelancers, consultants, contractors
- zero-hours contracts
There are also special rules for employing family members, young people and volunteers.
As an employer you must give employees:
- a written statement of employment or contract
- the statutory minimum level of paid holiday
- a payslip showing all deductions, such as National Insurance contributions (NICs)
- the statutory minimum length of rest breaks
- Statutory Sick Pay (SSP)
- maternity, paternity and adoption pay and leave
You must also:
- make sure employees do not work longer than the maximum allowed
- pay employees at least the minimum wage
- have employer’s liability insurance
- provide a safe and secure working environment
- register with HM Revenue and Customs to deal with payroll, tax and NICs
- consider flexible working requests
- avoid discrimination in the workplace
- make reasonable adjustments to your business premises if your employee is disabled
