Today SWWLTBO starts with a new employer.
She will be in and out of here all day as she has agreed to run a course from 09.30 to 11.30, another from 13.30 to 15.30 and another from 18.30 to 20.30 
She will still be teaching for her "old" employer on Mondays and Thursdays.
I can foresee major problems with HMC & R and there are no prizes for guessing who will be left to sort out her tax situation. 
Isn't she on PAYE?
Yes but with two employers only one can apply her "allowances" whilst the other must deduct at full rates and also deduct a second lot of NI contributions. Thus at tax year end someone has to complete a number of forms and collate a lot of pay advice slips etc to claim back overpayments caused by the system. That is what has caused the almighty cock up that has recently come to light at the Revenue and there is little sign that they are anywhere near resolving it for the past years let alone putting in place a system to prevent a future occurrence.
The major issue is that she is employed on "sessional" contracts and they are not something that the HMC&R are capable of understanding despite half the H.E. Tutors in the UK being on such contracts of employment.
I have had a number of "conversations" with them and the Dept of Work and Pensions on the subject. "But surely she has a contract .... why does she not get paid during the college vacations? etc etc"
For those who don't know a "Sessional" contract lasts for the duration of the course and pays her for "contact hours" only. Thus she now has not one but 6 sessional contracts running with two different institutions. It is a way that Universities and Colleges of Further and Higher Education save money. Rather like the way M&S used to only employ their floor staff on part-time temporary contracts no matter what hours they worked as it avoided various legal necessities like paying holiday, sick and redundancy pay. The Gov't stopped that some 20 years ago but left it running where they have to pick up the bills.
