registered as an employer to pay PAYE and National insurance

[scorpio_besal]

Hi,

I am self employed as sole trader with HMRC and I have not employed any one in my business. And I have got my UTR. And I am paying my class 2 NIC.

So do I need to register as an employer to pay PAYE and National insurance number.

[scorpio_besal]

As per HMRC http://www.hmrc.gov.uk/paye/intro/register.htm#1

"Bear in mind that you might need to register as an employer even if you're the only person working in your business."


Do I really need to , even if I am sole trader?

[AccountantMatthew]

You don't need to register the business as an Employer if you are a sole trader. Sole traders don't take a salary from the business, they take drawings.

[scorpio_besal]

Thank you so very much for answering my question

[tier1-immigrant]

Hi Matthew,

I draw salary and dividends from my limited company.
In this case am I self employed or an employee of my limited company ?

There have been many threads on this, but still there is a confusion.

Could you please clarify ?

Thanks