If you employ domestic staff in your home like nannies, gardeners, cooks, maids or chauffeurs you may be treated as their employer. This means you must register as an employer and you may have to deduct Income Tax, National Insurance contributions (NICs) and possibly student loan deductions from the money you pay them. You may also have to pay employer’s NICs.
If you registered on 5 April 2012 or before you may be able to use the Simplified PAYE Deduction Scheme.
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Table of Contents
Important update – scheme closed to new employers on 5 April 2012
Simplified Deduction Scheme
Simplified PAYE forms at a glance
Taking on a new domestic employee
Pay and deductions during the year
End of year tasks – completing the Employer Annual Return
Statutory payments or student loan deductions
Dealing with tax code changes
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