Paye worker employing a person to do his job

My client has a good job - being paid 80k plus. To help him do this job he is employing out of his own pocket a person to help with admin work. Is there any way that he can get any tax write off for this?

There might be something there on Schedule E expenses. Would need a bit more detail on why he needs to incur costs in doing admin work.

Schedule E expenses are for eg mileage etc whereby the employer does not reimburse them.

Needs to employ someone because he does not have the skills to do the work himself. He is strong in other areas.

How can he be employed for a job he is not skilled to do!! Are you saying that he is subcontracting his employment?

Can he become a contractor? If so, he can register for income / employer tax and raise a monthly invoice. Employer won't mind as they are avoiding Employers Prsi as well as all those other benefits employees get. However, you will need to consider the loss of these benefits and satisfy Revenue as to the employee v self employed status.

I think your friend is on very dodgy ground - I'm very sure in the terms and conditions of his employment contract it will be stated that he, himself is to perform all these duties himself.

Subcontracting it out is almost cetainly dodgy.

I can't see any tax-relief being granted here. He can employ the individual certainly but I don't think his employment could be characterised as 'trading' and so he couldn't run up a Case I loss to offset against his employment profits.

I think the tax could come down on your friend! he could end up with the worst of both worlds