To tax or not to tax, that is the question?

Question

A parish clerk has a salary covering 16 hours a month each at SCP2 for three different councils, and also claims £40 office maintenance allowance from each which excludes stationary / stamps etc. making total income £624 pcm. It is understood that the clerk also has a pension.

There appears to be no arrangements for Pay As You Earn, or National Insurance Contributions for two of the three councils (no information obtainable regarding the third), and in one Annual Return the figure in section 4 relates to salary only. Cash book expenditure for the year to date has no reference to payments, and there are no PAYE / NIC transactions in 2014/15 or 2015/16.
Two questions if I may?

1) Does the clerk fall below a minimum level for PAYE or NIC for an individual council?

2) How should the "working for three" situation be managed?

Answer 1

An income of £624 per month is below the threshold for income tax and National Insurance.

Each council should operate PAYE, although this should involve very simple returns with nothing to pay.