Pay As You Earn, National Insurance and National Minimum Wage for Community Rugby Clubs

Please find here the guidance for community rugby clubs to understand how PAYE, National Insurance (NI) and the National Minimum Wage (NMW) affect them.

The briefing note set out below covers a wide range of issues relating to PAYE, NI and NMW for rugby clubs which we hope is a useful introduction. However, it by no means expects to cover all of the potential issues that may arise. Therefore, please do seek specialist advice from your club’s accountant or an employment law expert if you require further guidance.

Since this briefing note was written the Department for Business Enterprise and Regulatory Reform has produced new guidance on National Minimum Wage and the voluntary sector. It contains notes on where the NMW will apply and has some useful practical examples supporting the guidance. It can be found on the Business Link website using the search facility for NMW and volunteers.

RFU guidance on PAYE, National Insurance and the National Minimum Wage (MS Word DOC 319kB).

See Self Employed vs. Employed Status For Rugby Clubs note (PDF 270kB) for further details on whether individuals are self employed or employed.

Please note: There are important changes in employment procedures that clubs need to be aware of. Please see the RFU briefing note for further details – see Important Changes in Employment Procedures for Clubs (PDF 272KB).