You do not need to register
However, you’ll need to register if any of your employees:
- start earning more than £123 a week
- get a pension or another job while still working for you
- start getting any expenses or benefits
You’ll still need to keep records of what you pay them.
Your answers
- 1. Will the business do any of the following?
- No
- Change 1. Will the business do any of the following?