Employers urged to check tax facts

Small business owners are being urged to check the rules about employing young people when planning to recruit.

Nigel Woodhouse, who runs TaxAssist Accountants in Doncaster, said the rise in university tuition fees had led to small businesses receiving more job applications from school leavers but many business owners were unaware of the different tax and legal requirements that apply.

“Some local businesses are planning to take on school leavers, in many cases sons, daughters or other family members. If they earn above £102 per week, they’ll need to be added to the payroll, but they can earn up to £136 per week, before employers need to start calculating any deductions,” he explained.

“If employers are planning to recruit anyone aged under 18 and they work during term time, they should operate the normal PAYE procedures used for any other employee.

“The national minimum wage that applies to young workers is lower than that for adults, but in the case of under-18s, there is also a lower limit on how many hours they can work,” added Nigel.

The National Apprenticeship Service also gives employers the opportunity to have some or all of their training costs subsidised by the Government for helping young people obtain on-the-job training and qualifications.

TaxAssist Accountants Doncaster is a local business, operating across South Yorkshire, providing tax and accountancy advice and services purely to small businesses.