When is a casual worker not a worker? When he/she's an employee.... It's not a riddle but something you need to be careful of when engaging the services of a casual worker.
A casual worker is NOT an employee - it is a separate legally defined work status that denotes anyone who has no obligation to accept work from the engager and who works on an 'occasional' basis.
You should be aware that if your casual worker works on a more than 'occasional' basis, and/or they are obliged to work when offered work, they are likely to be an employee in the eyes of the law and therefore have significantly more rights.
If you engage casual workers, ensure you have a simple contract that states that they are under no obligation to accept work offered and that they will not be penalised if they turn down work. The contract should also state that they will be used on an 'occasional' basis. We have a template casual worker contract available to our members in the Member Zone - call us on 01952 620099 for further details.
You should get them to sign a P46 (downloadable from the HMRC web site by clicking here) on which they will state any other work they are doing for others. This will enable you to tax them correctly. If your casual worker does not work elsewhere, it is very likely that you will not have to tax them as the payment you make to them will fall within their tax free allowance, saving you time and money and well as them.
Be careful when paying children (those under the minimum school leaving age). You should obtain a work permit from your local education authority for them and please note that you cannot pay a child under 13 to work in a sports business or organisation.
One final point - please note that casual workers ARE entitled to holiday pay by law so ensure they are paid for holiday entitlement based on their hours.
You can call us on 01952 620099 for further clarification.