Living wages are paid

What you must do - law 8

Casual Day Workers

General Employment Law

  • Irregular casual day workers that are paid by the day and are free to work as and when they please, should still have National Insurance contributions made both by them and on their behalf, when they reach the Earnings Threshold (ET) of £110 per week.
  • If a daily casual worker earns more than £110 in an earning period i.e. day or over a week then they and the employer must pay NI contributions.
  • National Insurance should therefore be calculated over the length of employment of the worker, or where this is less than 1 week, it should be calculated over 1 week.
  • National Insurance should be paid on the day that the worker goes over the ET. It should then be topped up on each subsequent day in the earnings period that the pay is over the threshold.
  • NICs and tax are paid at the basic rate under these circumstances.
  • If a worker has worked for over 1 week, normal procedures apply, and they should be given a P46 and charged tax and NICs.

Parental Benefits - New parents

General Employment Law

  • Women are entitled to Statutory Maternity Pay for up to 39 weeks. This is calculated as:

    • 90% of the workers’ average weekly earnings for the first 6 weeks.

    • 90% of average weekly earnings OR £123.06 per week (whichever is the lower) for the remaining 33 weeks.

  • Women must be paid an average of £90 per week to qualify for SMP.
  • Men are entitled to Statutory Paternity Pay for up to 2 weeks. This is calculated as:
    • 90% of average weekly earnings OR £123.06 per week (whichever is the lower).

  • Men must be paid an average of £90 per week to qualify for SPP. For More
  • Employers are entitled to recover 92% of the parental benefits that they pay.


There are no additional provisions for casual day workers and for parental benefits under the Agricultural Workers Order

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