In rural and agricultural settings, particularly during harvest and shooting seasons, casual labour is often employed. This includes harvest casuals and shoot beaters. While these roles are often informal, HMRC has clear guidelines on how such workers should be paid and reported. Below, we explore the various rules and regulations ahead of the 2025/2026 shooting season.
Casual workers are typically employed on a short-term basis, often for a day or a few weeks, without a formal contract. Beaters’ roles are seasonal and often sporadic, but they still fall under HMRC’s employment and tax regulations.
PAYE and tax deductions
HMRC allows some flexibility for employers of casual workers as set out below:
No PAYE is required if:
- They are taken on for one day or less; and
- They are paid off at the end of the period and have no contract for further employment.
or
- The worker is employed for two weeks or less during the tax year; and
- They have not worked for the employer since 6 April of the current tax year.
However, even if PAYE is not operated, the income is still taxable, and workers are responsible for declaring it.
If the casual work exceeds 14 days in total in any tax year, PAYE must be operated, and tax and National Insurance (NICs) must be deducted as normal.
National Insurance Contributions (NICs)
NICs must be deducted when earnings exceed the Primary Threshold (£242/week) for employees or the Secondary Threshold (£96/week) for employers.
If earnings are below the Lower Earnings Limit (£125/ week), NICs are not due, but records must still be kept.
Minimum wage compliance
Even for casual arrangements, employers must ensure that payments meet the National Minimum Wage (NMW) or National Living Wage (NLW):
- NMW applies to workers under 20.
- NLW applies to workers aged 21 and over.
Benefits such as lunch, or a brace of pheasants do not count as wages and cannot be used to offset the legal pay requirement.
Real time information reporting (RTI)
Employers must report payments to HMRC using the Full Payment Submission (FPS) system:
- Payments must be reported on or before payday, or within seven days if paid based on daily work.
- Use late reporting reason code F when reporting after payday.
Each FPS must include:
- Start and end dates.
- Worker’s details (name, DOB, NI number, etc).
- Tax code (usually NT for no tax deducted)
Record keeping
Employers must keep detailed records for at least three years, including:
- Full name
- Date of birth
- Gender
- National Insurance number
- Address
- Amount paid
This ensures compliance and allows HMRC to verify tax obligations.
Casual vs. self-employed status
Some beaters may consider themselves volunteers or hobbyists, but HMRC may still classify them as workers. To be considered self-employed, individuals must actively market their services and work for multiple clients.
Conclusion
While employing casual workers like beaters may seem informal, HMRC requires careful compliance with tax, NICs, and wage laws. Shoots and farms must ensure proper documentation, fair pay, and timely reporting to avoid penalties. Understanding these rules helps maintain legal and ethical employment practices in seasonal rural work.
If you require advice regarding wages or PAYE, please contact us.
