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Agreement on tax for harvest casuals and casual beaters
1:00pm Sunday 22nd September 2013 in News
THE National Farmers’ Union and Country Land and Business Association have agreed with HMRC the tax treatment for harvest casuals and casual beaters.
While the agreement allows the employer to pay the individual without any deduction of tax, the payments are subject to tax and HMRC will contact the individual to collect payment.
You do not have to deduct tax from individual’s pay if they are being taken on for less than two weeks, have not worked for you since 6 April and are not paid above the PAYE threshold – £155 per week for 2013-14.
If they are being paid at the end of the period, and finally are not a family member and have no contract for further employment.
You will need to obtain their full name, date of birth, gender, national insurance number and record the payments you make to them.
There is a temporary relaxation in place until April 5, 2014, allowing employers to report this information on a monthly basis, but from April 6, 2014, employers must report weekly.
Whilst there are separate arrangements with HMRC for national insurance, these are largely superseded by the requirements to report PAYE.
National insurance contributions will not be due on individuals earning below the primary threshold – £149 per week for 2013-14.