Hi ,sorry i had to bump this post up again , im about to start a 16hour girl on national minimum wage - i spoke to HMRC Myself and they informed me , if my part timer stays under the £97 threshold per week , you dont have to be registered as an employer and they dont go through the PAYE system ....as they wont be paying NIC OR TAX
The only thing you have to do is keep on record how much they get paid and there details etc , (obviously with same entitlements as a full time worker, i.e holidays , wages , sick pay , maternity etc)
It seems a bit to straight forward , does this sound about right ??
Think im going to definetly ring them again to double check .