Au--Pair - additional work - tax implications?

[Metrobaby]

What are the tax implications for my AP if she wants to take on additional paid work? She will be paid for ad-hoc babysitting or cleaning by other families in cash. She is from the EU.

I seem to remember that tax has to be paid on earnings over £97 per week - but her extra money won't be every week and I am unsure of who will be responsible for managing her PAYE, NI etc?

She can register as self-employed for cleaning and ad-hoc childcare.

She'll need to keep a record of her additional income as well as her employed income to fill in a self-assessment tax form at the end of the year. Assuming you don't take up her full tax free allowance in a year she may not end up paying tax on her other earnings. She will only need to pay of class 2 NICs if her income is over the £5,075 threshold.

Tax isn't over £97, that's when NI contributions start mounting up although they're not deducted until you do become eligible for tax/NI at £110 a week.

Being EU or whatever doesn't matter unless she's Romanian or Bulgarian here specifically as an au pair when the whole 5 hours a day etc limits start to kick in. But if she's A2 with a blue card (or a purple one for certain categories), other EU or on a tier 5 visa it's fine for her to take other work including self-employed work.