Simplified PAYE for domestic employees

Introduction

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.

Depending on the level of their taxable earnings, you may be able to use the Simplified PAYE Deduction Scheme.

Subjects covered in this guide

• Introduction
• Simplified Deduction Scheme - what it is and who can use it
• How to start using the 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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