Seasonal Worker Obligations

I have employed a seasonal worker, do I have to put them on my payroll?

1st September 2019

During the Summer months, many employers will be taking on seasonal, temporary staff. Like other staff, seasonal and temporary workers must be put onto the payroll so that any tax or national insurance due can be calculated. If you are a registered employer, these details will have to be reported to HMRC via an RTI submission and each employee is legally required to have a payslip produced and given to them each time they are paid.

They must also be assessed to see if they qualify for automatic enrolment into a workplace pension. Assessing these types of employees can take more time because of varying hours and earnings.

Employers who know their staff will be working for them for less than three months can use postponement. This postpones the legal duty to assess staff for three months. During this postponement period, employers will not need to put staff into a pension unless they ask to be put into one.

This can be a tricky area so we would be happy to help you with your payroll and auto enrolment needs. Please feel free to contact us for a free initial consultation. Call 0800 0523 555 or use our simple online contact form

By Samantha Skyring FCCA

Disclaimer: The information provided is based on current guidance (at date of publication) from HMRC and may be subject to change. Any advice shared here 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 information, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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