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Employing someone to work in your home

Source: HM Revenue & Customs | | 04/12/2018

When you employ someone to work in your home, it is your responsibility to ensure you meet the employee's rights and deduct the correct amount of tax from their salary. This can include employees such as a nanny, housekeeper, gardener or carer. The rules are different if the person is self-employed or paid through an agency.

If you employ anyone they must:

  • have an employment contract
  • be given payslips
  • work no more than the maximum hours allowed per week
  • be paid at least the National Minimum Wage.

The domestic employee is also entitled to employee rights such as statutory maternity pay, statutory sick pay, paid holiday, redundancy pay and a workplace pension once they meet the standard eligibility requirements. An employee must also have minimum notice periods if their employment is to end. Note, that these rules apply even if the domestic employee works on a part-time basis although some payments depend on earnings or may be adjusted pro-rata. It is also your responsibility to register as an employee, check any employees are allowed to work in the UK and to have employer’s liability insurance. 

Planning notes

There are special rules for au pairs because they are not usually considered to be workers or employees. They are not entitled to the National Minimum Wage or paid holidays. Au pairs are treated as a member of the family they live with and receive 'pocket money' instead of salary. However, they may be liable to Income Tax and National Insurance if the amount of ‘pocket money’ they receive is high enough.

If you are considering the employment of domestic staff and would like assistance with meeting your payroll and minimum wage obligations, please call.

 

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McAllisters is a partnership trading from Paxton House, 11 Woodside Crescent, Glasgow providing accountancy and tax services and general business advice and is a member of ICAS (Registration No 0342) and an FCA exempt professional firm (No 301235). Its VAT number is 261 3019 94

McAllisters (Scotland) Ltd is a related business providing tax and business advisory services to McAllisters and its clients. McAllisters (Scotland) Ltd is registered in Scotland (Registration number SC146856). Its VAT number is 624 0564 62.

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