Employing people - Employees vs Self-Employed

If you employ other workers you may have to register for PAYE with HMRC and deduct income Tax and National Insurance contributions from their wages to pay to HMRC.

The alternative is to sub-contract work out to others where they invoice you for their work but you must be careful that in reality the relationship is not that of an employee. 

There are various factors to consider when assessing employment status and we have attached a PDF guide below.