What if staff do not have a contract of employment, and do not earn enough for National Insurance contributions to be made – should they be included in the return?
Yes, these members of staff must be returned in the Staff Record if the institution is liable to pay Class 1 National Insurance contributions for them, and would have paid the contribution had the staff earned enough. The fact that they did not earn enough is not in itself a reason to exclude such staff from the record.
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