Please find here the guidance for community rugby clubs to understand how PAYE, National Insurance (NI) and the National Minimum Wage (NMW) affect them.
The briefing note set out below covers a wide range of issues relating to PAYE, NI and NMW for rugby clubs, which we hope is a useful introduction. However, it by no means expects to cover all of the potential issues that may arise. Therefore, please do seek specialist advice from your club’s accountant or an employment law expert if you require further guidance.
RFU guidance on PAYE, National Insurance and the National Minimum Wage (PDF 588kB) and support materials:
Appendix 1 – Employed vs self-employed status (PDF 196kB)
Appendix 2 – Expense claim form (MS Word 20kB)
Appendix 3 – HMRC enquiry letters: what to do (PDF 176kB)
Appendix 4 – PAYE and P11D reporting (PDF 204kB)
Appendix 5 – Potential cost of a PAYE settlement – an illustration (PDF 268kB)
Appendix 6 – What hours will be taken into account for NMW purposes (PDF 184kB)
Appendix 7 – List of “dos and don’ts for clubs” (PDF 192kB)
See Self Employed vs. Employed Status For Rugby Clubs note (PDF 270kB) for further details on whether individuals are self employed or employed.
Please note: There are important changes in employment procedures that clubs need to be aware of. Please see the RFU briefing note for further details – Important Changes in Employment Procedures for Clubs (PDF 272KB).
The government wants to make sure that as many people as possible are saving for their retirement through private and workplace pensions. Auto-enrolment laws were introduced in October 2012 to ensure that more people joined workplace pensions, so companies have to provide their workers with a pension scheme and contributed to the schemes. Please see the RFU briefing note on auto-enrolment for further details on how this will affect rugby organisations who pay individuals – Auto-enrolment Briefing Sheet (PDF 124kB).
HMRC support for self-employed coaches
Self-employed coaches can take advantage of HMRC’s digital education products for small & medium enterprises (SMEs), which have been tailored to support sports coaches.
These include: e-learning; webinars (online presentations); budgeting for payment of tax & national insurance contributions; mobile apps, etc. See further details below:
- Modular e-learning packages covering information required when starting in business – www.hmrc.gov.uk/courses/syob2/ris_sport/index.htm
- Webinars (online presentations) – www.hmrc.gov.uk/webinars
- Budgeting for payment of tax & national insurance contributions – the Ready Reckoner tax calculator tool can be found at www.hmrc.gov.uk/tools/sa-ready-reckoner
- Apps for mobile devices can be found at www.hmrc.gov.uk/softwaredevelopers/mobile-apps/record-keeping.htm
- You Tube – further help and guidance is available at www.youtube.com/user/HMRCgovuk
Further support for clubs on tax, payroll and VAT is available from the RFU Legal Helpline, which offers immediate, independent advice on all aspects of your rugby club’s operations. The RFU Legal Helpline – telephone: 0330 303 1877.