Employing overseas nationals (Appletons Accountants)

Chartered Accountants of Poynton, Cheshire

Skip Navigation Home What Accountants Do How We Save Businesses Money Who We Are Ralph Ellerton Edward Appleton Karen Nolan Ruth James Paul Bailey Christine Evans Carol Gregory Karen Bradbury Wendy Saunders Accountancy News Budget 2008 Businesses New Business Assistance When Tax Inspectors Call.... Business Tax Calendar Husband & Wife Companies Business Expenses - Dos and Don'ts Tax Tips for Business Staff and Subcontractors Business Loans Business in Difficulty... Capital Allowances Business Forms VAT Individuals & Families Savings & Investments Paying Less Tax Inheritance Family Finances Buying Property Living Overseas Retiring Comfortably FAQ Quick Reference Guide Money Calculator Vacancies at Appletons Contact Us National minimum wage From 1 October 2007 this is set at £5.52 per hour for workers aged 22 or older. The reduced development rate for employees aged between 18 and 21 is £4.60 per hour. The rate for workers who are under 18 and no longer of compulsory school age is set at £3.40 per hour. National Insurance numbers It is vital that, as an employer, you show full and correct National Insurance numbers on all documents on which you record contributions, particularly when the forms are submitted to HMRC as part of PAYE compliance. If an employee does not know their National Insurance number, you can trace it through HMRC by filling in HMRC leaflet CA6855. If you have doubts over the accuracy of the National Insurance numbers that you hold, HMRC can check and update them for you. The full procedure is set out in HMRC leaflet CA89. Employee leaving? When one of your employees leaves, you need to give them a form P45 and send a copy to HMRC. You can file P45s online, and this will be compulsory for small employers by April 2011. Employers with 50 or more employees must file online by April 2009. The form is straightforward to fill in but even simple errors could mean your form is rejected. These errors include incorrect or missing National Insurance numbers, pay details or tax codes. Click here for more tips...	Home > Businesses > Staff and Subcontractors > Employing overseas nationals Employing overseas nationals Many businesses now employ overseas nationals who are living within the UK on either a temporary or permanent basis. Any such employee should obtain form P86 from Revenue & Customs and notify the tax authorities accordingly. The employer also has legal duties to ensure that any foreign national has the legal right to work in the UK. There are heavy penalties for any employer employing people who are not entitled to work in the UK. News feeds

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Appletons Chartered Accountants, Suite 1, Armcon Business Park, London Road South, Poynton, Cheshire SK12 1LQ

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