Dp has his own business. We (him and I) have done everything so no buisness advisor/accountant etc, we're just learning as we go. However dp now wants to employ someone (my brother) on a 0 hour contract (work of the devil I know, but its the only way as its seasonal work and my brother is fine by this) He is only going to be getting around 60-70 pound a week.
Can anyone give me a step by step guide on what I have to do. I've looked on HMRc and 1 part says he doesn't need to register as an employer as the employee will be getting less than £111 but then another part is saying he does need to register. I'm assuming because its not a huge wage we wouldn't have to pay db's NiCs?