Part-time employment

If you work for two or more employers it is especially important that you agree a gross wage rather than a net. One employer should be designated as the main employer using all of your tax code and personal tax-free allowance. This means that the main employer will be paying proportionally more to you and less in tax and NICs, whereas the second employer will be paying proportionally less to you and more in tax and NICs, however overall the amounts will balance out and you are being paid and taxed correctly.

It is strongly recommended that both employers register as employers – this will save everyone involved money. Your employers could save approximately £14.50 each per week (£750 per year) in National Insurance contributions. As the employee, you will also benefit by having to pay less National Insurance, and, should you become ill you would receive twice the normal amount in Statutory Sick Pay. This is also true if you should become pregnant. If you have a student loan and your earnings with each employer does not exceed £10 000 gross per year you do not have to make any payments towards your debt.

It is a good idea to work out your holiday in advance with both employers. Most domestic employees and their employers agree to compromise on this issue, so that you get to choose two weeks and then agree to take the remaining two weeks at a time that is suitable for the employer. This could get complicated in a share situation, and if not agreed in advance could result in you working for only one employer (if the other one is on holiday), and consequently receiving only half your normal wages.

Return to top