Christmas is often centred around family. But like Christmas, family can make payroll a little more complicated. We’ve cleared up some family related facts to help you this Christmas…
You can employ family members but you must pay them at least National Minimum Wage for the hours they work. Children under 16 are not entitled to NMW. Family members living in the Employer’s home are not entitled to NMW.
Don’t forget about working time regulations for younger workers. The youngest a child can work is 13 years old (for part time work). There are exceptions for TV / theatre / modelling. After school leaving age Children can work up to 40 hours per week.
Children under 16 don’t pay National insurance so only needed to be included on your payroll unless they earn over their personal allowance.
Most councils require Employers intending to employ a school-aged child to apply for a child employment permit before they can be employed.