If your nanny earns more than £183 per week, pay National Insurance Contributions from their gross wage and also an employer’s National Insurance Contribution over and above their wage
If your nanny earns more than £240 per week, pay income tax from their gross wage (on the assumption they only have one job with you)
Failure to register as an employer if you are paying your nanny above the weekly threshold is an offence, which can potentially lead to heavy penalties.
A nanny can not, according to HMRC’s criteria, be self-employed. It is the employer’s liabillity to declare their employee’s tax position to HMRC.
Please be aware of the following:
Parental Choice is aware that all these legal obligations can be daunting and time consuming. We have working knowledge of the current employment laws and the tax system and have a team of skilled payroll services and legal advisors. We can advise you and arrange these nanny payroll services for you.