1. Overview

You’re usually considered the employer of a nanny, housekeeper, gardener or anyone else who works in your home if both:

  • you hire them
  • they’re not self-employed or paid through an agency

This means you have certain responsibilities, like meeting the employee’s rights and deducting the right tax.

There are special rules for au pairs, who aren’t usually considered workers or employees.

Carers and personal assistants

You’re classed as an employer if you pay a carer or personal assistant directly, even if you get money from your local council (‘direct payments’) or the NHS to pay for them.

Ask your local council about organisations that can help with your employer responsibilities, eg recruiting and paying your carer.

Employees’ rights

Anyone you employ must:

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:

The employer is responsible for:

  • deducting and paying the employee’s Income Tax and National Insurance contributions
  • paying statutory benefits, eg maternity pay and sick pay

There are also rules around:

Employers can’t ask their employees to become self-employed.