P45 etc for person with two part-time jobs

[zadumbreion]

We need to pay someone who has done some work for us. Obviously with a full-time employee we would normally put in their P45 details into our accounts software etc - but if we want to pay them through PAYE, and they currently work 2 days per week for someone else - how do we handle that? I assume they will have given their P45 to the other employer.... so what would we use to set them up correctly in our payroll?

[Eric Mc]

Put them on a BR (Basic Rate code). The assumption will be that their other job is already using their personal tax allowances/PAYE Code.

If the job they have with you is going to give them a higher wage than their other job, they could apply to have their full PAYE coding transferred to you for you to operate on their salary. However, to get this done, the code switch has to be formally applied for to the tax office that currently operates their coding i.e. the PAYE tax office of their other employer.

Don't forget the NI aspects as well.

Edited by Eric Mc on Monday 10th November 15:26

[zadumbreion]

Thanks Eric