Full-time and part-time contracts

tiemadmin • 14 February 2024

As an employer, the tax and employment responsibilities you have for your staff will depend on the type of contract you give them and their employment status.

Contract types include:

  • full-time and part-time contracts
  • fixed-term contracts
  • agency staff
  • freelancers, consultants, contractors
  • zero-hours contracts

There are also special rules for employing family members, young people and volunteers.

As an employer you must give employees:

  • a written statement of employment or contract
  • the statutory minimum level of paid holiday
  • a payslip showing all deductions, such as National Insurance contributions (NICs)
  • the statutory minimum length of rest breaks
  • Statutory Sick Pay (SSP)
  • maternity, paternity and adoption pay and leave

You must also:

  • make sure employees do not work longer than the maximum allowed
  • pay employees at least the minimum wage
  • have employer’s liability insurance
  • provide a safe and secure working environment
  • register with HM Revenue and Customs to deal with payroll, tax and NICs
  • consider flexible working requests
  • avoid discrimination in the workplace
  • make reasonable adjustments to your business premises if your employee is disabled

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