Number crunchers -- can you do this sum

[mulranno]

Hi I have my own limited company and had an employee last year -- paid tax/NI etc through my company ..now thinking of employing my mum and paying her net what I was paying this ex employee from my personal account because I cant be bothered with the paper work and cost of an accountant to manage 1 employee. Will I be out of pocket by doing it this way? How would I do this calculation.

Also you could obviously deduct the cost of her salary plus NI/tax against the income of the ltd co for corporation tax purposes. I assuem that this was the "better off" calcuation that you were referring to - the loss of the corporation tax deduction versus not having to pay PAYE/NI in the first place.