Do I set up payroll?

[xmyboys]

Hello,
I am looking to employ someone for approx 10 hours per week. This will range in £70- 100 gross per week and hours will not increase each week.
As this is under the threshold, do I have to set them up on payroll/NI etc?
Any help appreciated.
Thanks

Yes. They may have another job so you may have to deduct tax.