Employing Part-Time As A Sole Trader

Hi Guys!



Thank you for this forum!



I'm a Sole Trader and looking to employ someone part-time, 15 hours per week... not to sub-contract... at the rate of NMW.



Thing is, the candidate I would like to employ is a Carer and is in receipt of Carer's Allowance which is a taxable benefit, and they cannot earn more than £100 per week or work more than 15 hours per week... else they would not be eligible to claim for their Caring responsibilities.



I found online something on the .GOV website regarding the NI Lower Earnings Limit (£111 per week) which says:



"As soon as you first employ someone, you will need to register as an employer with HMRC if any of the following is true:



*you're paying them at or above the PAYE threshold

*you're paying them at or above the National Insurance Lower Earnings Limit

*the employee already has another job

*they are receiving a state, company or occupational pension

*you're providing them with employee benefits"



My question is...



1) can I employ this person 15 hours per week at the rate of NMW?



My following up questions are...



2) do I need to operate PAYE?

3) If I do not need to, can I?

4) How does CA being a taxable benefit affect the situation?



Thanks

and

Sincerely.