I run a Company which provides music and singing classes for very young children and we employ Class Leaders on a part time basis to run the sessions.

The sessions typically run only during the school term and a Class Leader would usually work between 4 – 9 hours per week/37 weeks of the year.

We would like to pay them a monthly salary (as opposed to 4 weekly)and this will be calculated on the basis of

hours worked x hourly salary x 37 weeks / 12 months.

Firstly, assuming that they will be earning under the threshold for Tax and NI (and therefore not entitled to SSP), can we just pay them for the hours worked and deduct pay for hours not worked due to absence?

Secondly, what is the best way to go about paying holiday entitlement? I understand that we cannot pay AL on a ‘rolling’ basis anymore, so would this rule out paying it monthly? Would we be ok if we itemised it seperatley on the payslip?

Many thanks for your help!
Claire Bennett