Employing mother's help & PAYE

[pecanpie]

I'm looking to employ a mother's help, but due to the hours of the job, the pay will be under the tax threshold (c£140/week). Do I need to operate PAYE? Not sure if NI contributions would still need to be applied etc.

HMRC: Rates & Thresholds for Employers

2011/12 Tax Year
PAYE Threshold £144 per week, £623 per month
Class 1 NICs LEL £102 per week £442 per month

Registering As An Employer
You need to register as an employer if you are paying at the Class 1 NICs LEL or above.
You need to register as an employer if they have other income.

Something important to establish with them is if this will be their ONLY job, or if they have other income. Perhaps ask them to complete a P46 and how they complete that will then determine your next step.

Thanks as always nannynick!