Tax/National Insurance For Service Users

Do people who have a budget from LA have to pay tax and national insurance on the budget they receive per year?

If we are talking of Direct Payments and / or Personal Budgets paid by an LA ,
I would envisage all inclusive within whatever limit.

Care to expand a little ?

Where do " Taxes " fit in here ?

Are we taking of employing people after receiving whatever from an LA ?

My son had Direct Payments. Social Services arranged a “payroll service” for him, they paid the personal assistant, and dealt with all the tax and National Insurance. Then there’s holiday pay to consider, sick pay, maternity pay…!