Hi all! I have a question that I hope you will be able to help me with! I’m looking to take on someone to help with admin and online aspects of my business. In the below scenario I am company B and am wondering if I need to be PAYE registered to pay him below the LEL. Here is the scenario, John is paid £719 a month from limited company A for part time admin work. (Company A is PAYE registered as is required in order to pay above the LEL) would another limited company (company B) need to register for PAYE to pay John £512 per month (below the LEL), also for part time admin work? I understand that in that scenario John would be required to submit a self assessment return and pay tax on the amount over the tax allowance. But my understanding is that neither he nor either business wouldn’t be required to pay any NI contributions. Thanks!