Employer consulting Employing students in the summer break If you employ students to manage your staff needs over the summer break period, you will need to add them to your payroll and apply PAYE and NIC rules. Do you need to outsource your payroll? In the UK, there are around 1.4 million businesses that employ staff to run payroll in house. Do you need to outsource your payroll? In the UK, there are around 1.4 million businesses that employ staff to run payroll in house. Do you need to outsource your payroll? In the UK, there are around 1.4 million businesses that employ staff to run payroll in house.