Pros/cons of partner also working through my Ltd?

[Rafd]

My partner is currently supply teaching and probably will be for 6 months to a year. She was planning to use an umbrella but after the travel and subsistence changes this hardly makes sense. I imagine she would be within IR35 and her daily rate is not very high. She is currently working through an agency and I think she is paid PAYE by them directly.

Is it possible for her to work through my Ltd? If so, what are the pros and cons? I am having trouble finding much info on a situation like this.

Thanks!

Edit: I work in software so an entirely different business which may be an issue?

[northernladuk]

I'd think seems you have to do PAYE/NI etc because she is inside I can't think there will be much more money in it going through the LTD.

But.. to roll the standard one out....

Have you passed it by your accountant yet?

[Alan @ BroomeAffinity]

Pros/cons of partner also working through my Ltd?

If she can be paid PAYE by agency then that'd probably be the best bet. Brolly would be another layer of fees and admin. If inside IR35 I can't see much benefit in using the limited company if the rate is low.

[northernladuk]

Are you sure the agency does PAYE? Most of them put the teachers through umbrellas like Key?

More like a temping agency than one as we know?

[Rafd]

Thanks for the replies. I need to look into exactly how she is paid.. from what I can tell most teaching agencies will pay PAYE directly if pressured but prefer to push you to an umbrella for their kickback.

I think one of her agencies definitely does PAYE and the with another the payroll is being dealt with by an umbrella. However, I don't think she is employed by the umbrella - not sure how this works - perhaps you can enlighten me?

It does seem like there is not much point in using the LTD. In fact from this thread:

supply teachers working through Ltd co | AccountingWEB

It seems she may be better off self employed as her travel expenses are substantial.

[northernladuk]

Agencies won't deal with Self Employed people. They become liable for taxes if they aren't paid or something so that's not going to work.

[Rafd]

Ah true.. also having done some research there is an issue with being self employed in that most schools require a DBS check from the employer. Supply teachers don't get it easy compared to most contractors! They aren't paid as much as an equivalent permie teacher which seems harsh and now travel expenses have been clamped down on too.

[northernladuk]

Because all they do is rock up and bugger about for the day. No 16 hour days marking and prepping, no changing curriculum, class room prep during holidays yadda yadda. Damn straight they don't get paid as much.