Babysitter pay/tax/PAYE query

[MtnBikeChick]

Hi there
We have a babysitter who helps us a few days a week. She works 12 hours and therefore earns less than £130 a week and is therefore not required to pay tax/NI on that amount (and employer NI is not required to be paid, either). Do you know if it is acceptable to pay this amount in cash or whether I should start doing it through PAYE? Thanks

Does she have another job? How much exactly does she earn?

If she has another job then yes it goes through PAYE.

If she earns over the LEL then it also goes through PAYE.

LEL currently £102pw, £107pw from April so over this amount or if she has another job (best practice is to get her to sign a [http://www.hmrc.gov.uk/forms/p46.pdf P46]] to state that she hasn't), you must operate PAYE.