new job

[NannyDonna]

I am starting a job which is for 12 hours a week, can you tell me if i have the right information that empolyers do not have to pay tax and insurance on anything under £110 a week.i take it i would not have to give them my p45?if they do not have to then do i have to pay.
thank you for any help.

What will you be doing the rest of the time?

£110 a week is above the NICs Lower Earnings Limit (currently £97 a week), Earnings Threshold is £110, so I think they do need to register as an employer. See HMRC: PAYE - Register

i will be a stay at home mum,i will be earning £84 a week.

MrAnchovy is your best bet I suspect for this.

As it's below £97 a week and you have no other employment, then as far as I know the employer does not have to register. Not sure what you need to do though... maybe a self assessment. With luck MrA will see this and be able to help.

If they are only paying you £84 a week and they are your only employer then they won't have to register as employers or (if they are already registered) will not have to report your employment to HMRC. They may want to take your P45 though, or get you to sign a P46 to say that this is your only job.

Nick is right that at £110 a week they would start paying Employer's National Insurance and deducting Employee's NI from your pay, but at £97 a week there are no deductions (if this is your only job) but they do have to submit records to HMRC.

You still have to declare it though for tax credits etc.