There are a lot of factors which have to be considered when taking staff on.
Tabularius have a working relationship with a trusted HR Company, if you need this information.
Once that is sorted, there’s also a lot to ensure you are paying your workers correctly and on time.
HMRC can fine companies who do not pay their staff the correct amount or are late in paying.
Here are a few things to consider:
These are assessed on 1st April every year. 2021 rates are:
| Category of worker | Hourly rate |
| Aged 23 and above (national living wage rate) | £8.91 |
| Aged 21 to 22 inclusive | £8.36 |
| Aged 18 to 20 inclusive | £6.56 |
| Aged under 18 (but above compulsory school leaving age) | £4.62 |
| Apprentices aged under 19 | £4.30 |
| Apprentices aged 19 and over, but in the first year of their apprenticeship | £4.62 |
HMRC have a table to calculate Holiday entitlement. It can be found here:
| Type of payment or recovery | 2021 to 2022 rate |
| Statutory Sick Pay (SSP) - weekly rate |
£151.97 for up to 28 weeks Depending on how many days a week you are employed for |
| Type of payment or recovery |
2021 to 2022 rate |
| Statutory Maternity Pay (SMP) - weekly rate for first 6 weeks | 90% of the employee’s average weekly earnings |
| Statutory Maternity Pay (SMP) - weekly rate for remaining weeks | £151.97 or 90% of the employee’s average weekly earnings, whichever is lower |
| Statutory Paternity Pay (SPP) - weekly rate | £151.97 or 90% of the employee’s average weekly earnings, whichever is lower |
| Statutory Adoption Pay (SAP) - weekly rate for first 6 weeks | 90% of employee’s average weekly earnings |
| Statutory Adoption Pay (SAP) - weekly rate for remaining weeks | £151.97 or 90% of the employee’s average weekly earnings, whichever is lower |
| Statutory Shared Parental Pay (ShPP) - weekly rate | £151.97 or 90% of the employee’s average weekly earnings, whichever is lower |
There are also other categories, such as people working in Construction and Building.
If you employ anyone who is not a director, aged from 16 to State Pension Age (SPA) and up to 74 you will need to refer to The Pension Regulator (TPR) for advice. There are different rules for different age groups, based on whether staff are paid on a weekly or monthly basis. The age categories are as follow:
You can check with TPR to see when you have to complete Auto Enrolment and how to complete a Certificate of Declaration.
For help and advice you can go to www.thepensionsregulator.gov.uk
There are also other categories, such as:
