I started a commercial photography business last year and it's now doing so well I want to take on a member of staff. I'm a sole trader but understand that I can do this. I have someone in mind to employ and she has requested I pay cash on a weekly basis. I have no problems with doing that as it would also me easy for me. I will obviously be paying her NI and Tax and providing a pay statement with each payment but I wondered if there were any cons to doing this? She will have a guaranteed minimum amount of hours with a set daily pay rate but there is potential for every week to be different (if this matters). Any problems? I'm thinking mostly with regards to declaring her wages for my own taxes etc (I do my own book keeping then have an accountant draw up my end of year results - at least that's what I will be doing as this is my first tax year).