Can anyone help re: employing someone

[WillWorkForMoney]

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?

Any help would be very much appreciated.

[Shouldwego]

It all depends on whether your brother has any other earnings at all?

[WillWorkForMoney]

No, though his partner does.

[Shouldwego]

If he has no other earnings then you shouldn't have to register as long as you are not paying anyone over the lower earnings limit and they do not have other earnings.