Facts
You, as a family, employing a nanny are no different to a company or a proper business employing someone when it comes to the legislation and employer's obligations.
Here are some facts:
- If you pay your nanny more than £90 per week, you are legally required to register with HMRC, Her Majesty's Revenue and Customs, as an employer and submit an Annual Return at the end of each fiscal year.
- If you pay your nanny more than £105 per week you are legally required to operate a PAYE, Pay As You Earn scheme, calculate / deduct PAYE tax and NI Contributions due on the nanny's wages and pay these over to HMRC.
- You are legally required to provide proper payslips for every week or month that you pay / employ your nanny.
- You are legally required to issue a P45 if and when the nanny leaves your employment.
- You are legally required to provide a P60 at the end of each full year's service completed by your nanny and to submit Annual Returns to HMRC by the stipulated deadlines.
- You have the responsibility of providing your nanny with a proper Contract of Employment detailing agreed wages, hours of work, start date, Holiday Entitlement, etc
When employing a nanny you must be aware that the nanny, will have employment rights. The links below will give some ideas of what these rights may be:
Statutory Sick Pay (SSP)
Statutory Maternity Pay (SMP)
Statutory Adoption Pay (SAP)
Redundancy Pay
Paid Holidays
Statutory Notice Period
National Minimum Wage
