Employing Part-Time As A Sole Trader

[JimOna]

Hi Guys!

Thank you for this forum!

I'm a Sole Trader and looking to employ someone part-time, 15 hours per week... not to sub-contract... at the rate of NMW.

Thing is, the candidate I would like to employ is a Carer and is in receipt of Carer's Allowance which is a taxable benefit, and they cannot earn more than £100 per week or work more than 15 hours per week... else they would not be eligible to claim for their Caring responsibilities.

I found online something on the .GOV website regarding the NI Lower Earnings Limit (£111 per week) which says:

"As soon as you first employ someone, you will need to register as an employer with HMRC if any of the following is true:

*you're paying them at or above the PAYE threshold
*you're paying them at or above the National Insurance Lower Earnings Limit
*the employee already has another job
*they are receiving a state, company or occupational pension
*you're providing them with employee benefits"

My question is...

1) can I employ this person 15 hours per week at the rate of NMW?

My following up questions are...

2) do I need to operate PAYE?
3) If I do not need to, can I?
4) How does CA being a taxable benefit affect the situation?

Thanks
and
Sincerely.