Small businesses urged to check the rules when employing young workers

Small business owners across Llanelli are being urged to check the rules governing the employment of young people when planning to recruit.

Roger Bowen who runs TaxAssist Accountants in Llanelli said: “As university tuition fees make many young people think twice about a university education, small businesses in Llanelli are receiving an increasing number of job applications from school leavers, but many business owners are unaware of the different tax and legal requirements that apply when employing a young worker.

“Some local businesses are planning to take on school leavers, in many cases sons, daughters or other family members. If they earn above £102 per week, they’ll need to be added to the payroll, but they can earn up to £136 per week, before employers need to start calculating any deductions.

“If employers are planning to recruit anyone aged under 18 and they work during term time, they should operate the normal PAYE procedures used for any other employee.

“The national minimum wage that applies to young workers is lower than that for adults, but in the case of under-18s, there is also a lower limit on how many hours they can work.”

The National Apprenticeship Service also gives employers the opportunity to have some or all of their training costs subsidised by the Government, for helping young people obtain on-the-job training and qualifications.