Not necessarily- temporary staff may still be employees, and particularly if they are doing a job that would normally be carried out by a member of your staff. You will also need to consider the regularity of their work, the duration of their days, the terms of their employment, etc.
Furthermore, although these workers are perhaps only employed for a short period of time, they may be entitled to accrue holiday under the Working Time Regulations at the rate of 5.6 weeks per year.
Part-time workers can be a complex area, so please seek the professional advice of your local TaxAssist Accountant.
By Jo Nockels
Disclaimer: Advice shared in this blog is intended to inform rather than advise. Taxpayer's circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this forum, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.