PAYE will not be affected. PAYE is calculated based on the employee’s tax code, payment frequency and payment amount. It can be calculated through the PAYE Calculator provided by IRD. However, casual workers are generally paid Holiday Pay together with wages due to uncertain working hours, so they are different from long-term part-time workers.
In terms of the contract, the two are generally different. Because the working hours of casual workers are not fixed, the contract may not specify fixed working hours, but part-time workers generally have fixed working hours per week, and the contract is generally noted.
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