Self employee but being asked to fill out form for part time staff

Ally Dick

Might be a dumb question but here goes. My wife is self employed, and I am PAYE. We're jointly assessed. My wife taught a one night adult education class the other night and was handed a "part time" staff form requesting her RSI number, P45 or tax credit cert, before she gets her fee. We declare all our income yearly. Surely this is overkill, or not necessary?

chickenlicken2

You could ask them if they will pay as an invoice rather than payroll. There is detail on the revenue website employee v self employed.

They may refuse as it may be their policy to pay through payroll or they may be required to pay through payroll. For instance locum doctors are required to go through payroll. Another reason could be they require a certain level of insurance cover for self employed individuals to hold when at their premises for work purposes.


It's not like she'll pay any extra tax on it by going through a payroll. Same rates apply. It just means tax is deducted at time of payment not in tax return.

In fact it's slightly more beneficial to her to go through payroll. If she does it semi regularly she could build up Class A contributions. She'll also be allocated a paye tax credit (max 20% of paye income, max 1650)

Ally Dick

Many thanks for your very helpful response. The total amount she will earn for two nights work is €150! I can see what you mean though