accountant in germany

Hi,I have a company in UK and I am planning to hire a part time employee. Our arrangement will be for him to work 1 day per week, to prepare and fulfill deliveries to MGP clients by post. He will be based in Germany. Would it be possible to give me a brief explanation of MGP's obligations/liabilities with respect to handling PAYE and National Insurance Contributions? In addition, there is a possibility (in the future) for him to do some sales work for which he will get paid on a commission basis. How would this affect MGP's obligations/liabilities with respect to handling PAYE and National Insurance Contributions? As you understand i want some simple answers from a german accountant if you capable to help please accept this [login to view URL] in advance