If you’re taking on seasonal staff over the Christmas period then the normal employment rules apply.
- They must go on the payroll and NOT be paid ‘cash in hand’
- They may be eligible for a pension under autoenrollment. You can defer this for 3 months which may mean that you don’t need to provide a pension if they are with you for less than this
- If they are self employed you should have a contract to this effect confirming that THEY are responsible for paying their own taxes
- Use the HMRC employment status indicator to see whether they should be employed or whether they can be self employed Check employment status for tax – GOV.UK