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. 2024 to 2025 rates are:
| Category of worker | Hourly rate |
| National living wage rates were previously age 23+ (See below) | See below |
| Aged 21 and above are entitled to National Living Wage from 1/4/24 | £11.44 |
| Aged 18 to 20 inclusive | £8.60 |
| Aged under 18 (but above compulsory school leaving age) | £6.40 |
| Apprentices aged under 19 | £6.40 |
| Apprentices aged 19 and over, but in the first year of their apprenticeship | £6.40 |
HMRC have a table to calculate Holiday entitlement. It can be found here:
| Type of payment or recovery | 2024 to 2025 rate |
|
Statutory Sick Pay (SSP) - weekly rate Go to www.gov.uk and search "rates and thresholds for employers 2024- 2025" |
£184.03 for up to 28 weeks Depending on how many days a week you are employed for |
|
Type of payment or recovery Refer www.gov.uk and use the "Search" box - "rates and thresholds for employers 2024-2025" for all details |
2024 to 2025 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 | £184.03 or 90% of the employee’s average weekly earnings, whichever is lower |
| Statutory Paternity Pay (SPP) - weekly rate | £184.03 or 90% of the employee’s average weekly earnings, whichever is lower |
| Statutory Adoption Pay (SAP) - weekly rate for first 6 weeks | Refer to www.gov.uk - search "rates and thresholds for employers 2024-2025" |
| Statutory Adoption Pay (SAP) - weekly rate for remaining weeks | Refer to www.gov.uk - search "rates and thresholds for employers 2024 - 2025" |
| Statutory Shared Parental Pay (ShPP) - weekly rate | Refer to www.gov.uk - search "rates and thresholds for employers 2024 - 2025" |
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:
