Full-time and part-time contracts

Posted on 13th February 2024 by Streets - Business Support

As an employer, the tax and employment responsibilities you have for your staff will depend on the type of contract you give them and their employment status.

Contract types include:

full-time and part-time contracts
fixed-term contracts
agency staff
freelancers, consultants, contractors
zero-hours contracts

There are also special rules for employing family members, young people and volunteers.

As an employer you must give employees:

a written statement of employment or contract
the statutory minimum level of paid holiday
a payslip showing all deductions, such as National Insurance contributions (NICs)
the statutory minimum length of rest breaks
Statutory Sick Pay (SSP)
maternity, paternity and adoption pay and leave

You must also:

make sure employees do not work longer than the maximum allowed
pay employees at least the minimum wage
have employer’s liability insurance
provide a safe and secure working environment
register with HM Revenue and Customs to deal with payroll, tax and NICs
consider flexible working requests
avoid discrimination in the workplace
make reasonable adjustments to your business premises if your employee is disabled

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Information

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