Warning over temping staff

James Self who runs TaxAssist Accountants in Portsmouth said: ‘Employers who scrimp on the paperwork run the risk of hefty financial penalties.

‘Generally, you should follow the same procedure for temporary or student workers as you do for new full, or part-time, workers.

‘If a P45 is missing, a Starter Checklist – formerly the P46 form – must be completed and if the employee’s income is more than £157 a week, employers must account for National Insurance. If they earn more than £958 a month on average, they must also pay income tax.

‘Employers must also make sure that employees are paid the minimum wage appropriate for their age and circumstances.’