1. Employing people in your home

Anyone who works in a private home is treated as an employee if they only work for one family, except for au pairs.

This includes nannies, housekeepers, gardeners and anyone else working for one family. You’re their employer if you hire them.

The employee 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 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:

Employers can set up their own payroll or have a payroll provider do it for them (eg an accountant).

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

Self-employment

Nannies and other people working in your home can be self-employed if they work for more than one family.

They’ll have to:

Self-employed people have different employment rights from employees.