Last updated: 14 October 2026
Do casual workers need to go on the payroll for a single shift?
Yes. Someone who works one shift for you as a casual worker is usually an employee for tax purposes, so you must pay them through PAYE. That means recording them on your payroll and reporting the payment to HMRC on or before payday, using a Full Payment Submission (FPS). If no one you employ is paid above the Lower Earnings Limit (£129 a week in 2026/27), and none has another job or a pension, you may not need to register as an employer at all, but you must still keep payroll records.
What to do for a one-off shift
- Get the worker’s details: full name, date of birth, address and National Insurance number.
2. Ask them to complete HMRC’s starter checklist, which sets their tax code.
3. Check their right to work in the UK before they start.
4. Pay at least the minimum wage for every hour, including training and handover time.
5. Report the pay on an FPS on or before the day you pay them.
6. Give them a payslip.
2026/27 rates you’ll need
| Rate | Amount |
| National Living Wage (21 and over) | £12.71 an hour |
| Aged 18 to 20 | £10.85 an hour |
| Under 18 and apprentices | £8.00 an hour |
| Lower Earnings Limit | £129 a week |
| Primary Threshold (employee NIC) | £242 a week |
| Secondary Threshold (employer NIC) | £96 a week |
Example
A café takes on a 22-year-old for one 8-hour Saturday shift at £13 an hour, so £104. That’s under the £129 Lower Earnings Limit, so no NIC is due and the worker doesn’t build a qualifying week for the State Pension. Depending on their tax code, no tax may be due either. The café must still report the payment on an FPS, because it already runs payroll for other staff.
Tax codes for casual workers
If the worker says on the starter checklist that this is their only job, they usually get the full Personal Allowance. If they have another job, code BR applies, taxing all their pay at 20%. If they don’t complete the checklist, you use the emergency code until HMRC sends a new one.
Leaving the payroll
You don’t need to issue a P45 straight away if they might work again soon. But if they won’t be back, report a leaving date on your next FPS and give them a P45.
Self-employed or employee?
Casual workers are rarely genuinely self-employed. Calling someone a freelancer doesn’t change their status. If you control when and how they work and provide everything they need, they’re an employee for tax.
Holiday pay
Casual workers build up holiday pay too. For irregular-hours workers, holiday can be calculated at 12.07% of the hours worked, and in some cases paid as rolled-up holiday pay.
Frequently asked questions
Can I pay casual workers in cash?
Yes, but it must still go through payroll.
Do I need to auto-enrol them in a pension?
Only if they earn over the trigger, but they can opt in.
What if I forget to report?
Late FPS penalties can apply.
Can I treat students differently?
No, the same rules apply.
Related: employing family members and recovering overpaid PAYE.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with payroll for casual staff. See our payroll services service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
