Childminding assistant p45

[girliesmummy2]

Hi wondering if anyone can help , I'm a child minder and use to employ a childminding assistant she only worked 16 hours at min wage so didn't earn enough to pay tax or national insurance or employer contributions . Therefore I was not required to register as an employer . My assistant left last august as I no longer needed her as was winding dwn my business . She now requires a p45 for her benefits purposes but I don't think I can issue one as wasn't registered as an employer . Does anyone know how to issue one

Could you write a statement which covers total earned during 2013/14 tax year, possibly also one for the previous tax year depending how long they worked for you. State that no income tax or national insurance was deducted.

Threshold in 2013/14 tax year for LEL of NICs was £109 per week / £473 per month. Rates Thresholds Archive. Therefore if paying below that and it was their only income (as declared by them completing a P46, or StarterChecklist) then you wouldn't have had a PAYE scheme.

I don't think you can generate a P45 as you were not doing PAYE.

Thanks , I did think and suggest something like this but apparently according to my assistant who was imformed by the council the only real proof of finishing wrk / employment is a p45 .

There is a sample p45 here but it doesn't have to be on that specific bit of paper to count, so I would write a formal letter headed "P45 equivalent" then

"to whom it may concern

I certify that (employee name) has been employed by me since (date) with earnings below tax and NI thresholds so I am not registered as an employer."

then give all the equivalent details from the form in the link that you can. the new employer just needs to know how much she has earned so far this tax year so they know when to start deducting tax.