Full-time and part-time contracts

Posted on 16th 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

No Advice

The content produced and presented by Streets is for general guidance and informational purposes only. It should not be construed as legal, tax, investment, financial or other advice. Furthermore, it should not be considered a recommendation or an offer to sell, or a solicitation of any offer to buy any securities or other form of financial asset. The information provided by Streets is of a general nature and is not specific for any individual or entity. Appropriate and tailored advice or independent research should be obtained before making any such decisions. Streets does not accept any liability for any loss or damage which is incurred from you acting or not acting as a result of obtaining Streets' visual or audible content.

Information

The content used by Streets has been obtained from or is based on sources that we believe to be accurate and reliable. Although reasonable care has been taken in gathering the necessary information, we cannot guarantee the accuracy or completeness of any information we publish and we accept no liability for any errors or omissions in material. You should always seek specific advice prior to making any investment, legal or tax decisions.