UK For a limited company, if one employee is PAYE, does that mean they all are?

[Barca]

If one employee for the limited company requires PAYE because they are full-time, does that mean that all the part-time employees earning less than £116 a week also have to go through PAYE?

 

[Becky]

AFAIK yes. If none of the employees are earning above £116 per week then there is no obligation to register for PAYE. However if you are registered for PAYE then you need to process all employees through the payroll.

https://www.gov.uk/paye-for-employers
https://www.gov.uk/register-employer

Also be sure to read up on employment status:

https://www.gov.uk/employment-status