| are considering hiring a nanny to care for your children | | | | 3. An Employer's National Insurance Contribution |
| then there are a few important considerations about | | | | When to pay - If your nanny is earning over £97 |
| nanny tax which you need to take into account. Read | | | | per week you have a legal obligation to pay national |
| on to find out more. | | | | insurance contributions, income tax and an |
| When it comes to hiring a nanny one of the most | | | | employer’s national insurance contribution. You |
| important considerations will be the expense. Whilst | | | | must set up and operate a PAYE scheme, keep a |
| having a nanny may seem like the best solution to | | | | payroll, produce yearly accounts of all payments and |
| your childcare needs, if you cannot meet the monthly | | | | declare your nanny’s wage to the Inland |
| expense it is an option which quickly becomes invalid. | | | | Revenue. |
| You would be forgiven for initially thinking that the | | | | What happens if you don’t pay — |
| weekly expense quoted in most of the articles and | | | | As paying nanny tax and national insurance |
| advice you find about nanny hire represents the | | | | contributions is a legal requirement, you are breaking |
| amount of money you need to budget for. In fact, | | | | the law if you fail to do so. The consequence of not |
| most of the information out there discusses net wage | | | | paying nanny tax may be a hefty fine. |
| and fails to mention that as the parent of the child you | | | | How to go about paying — The first step to |
| also have to pay tax on top of the usual quoted figure. | | | | sorting out your nanny tax is to register as an |
| So what do you need to know about this nanny tax? | | | | employer at the tax office. Then many people choose |
| What you need to pay — When you hire a | | | | to hire the services of a specialist payroll service to |
| full-time nanny you will need to pay the following: | | | | sort out the PAYE scheme, national insurance |
| 1. National Insurance Contributions | | | | contributions and also provide them with invaluable |
| 2. Income tax | | | | employment advice. |