This includes nannies, housekeepers, gardeners, a personal assistant helping you with care and support and anyone else working for one family or person. You’re their employer if you hire them.
The employee must:
- have an employment contract
- be given payslips
- not work more than the maximum hours allowed per week
- be paid at least the National Minimum Wage
They’re also entitled to employment-related benefits, if they meet the eligibility requirements. These include:
Tax and employing people at home
The employer must:
- check if the person can work in the UK
- have employer’s liability insurance
- register as an employer and set up and run payroll, or pay someone else to do it on their behalf (even if they pay the employee in cash)
The employer is responsible for paying:
- the employee’s National Insurance contributions
- the employee’s Income Tax contributions
- statutory benefits (eg maternity pay and sick pay)
There are also rules around:
- paying for mileage if the employee uses their own car for work
- providing the employee with their own car (including tax and insurance)
Employers can’t ask their employees to become self-employed.
Nannies and other people working in your home can be self-employed if they work for more than one person or family.
They’ll have to:
- keep their own records
- pay their own National Insurance
- make a self-assessment tax return each year and pay any income tax
Self-employed people have different employment rights from employees.