Quoting gross salary - does this include employer's NI

[MrsFogi]

I had always assumed that when I quoted a gross salary for my nanny this figure included all tax (so her NI contributions, mine + income tax). Is this usually the case or is the gross salary quoted for a nanny position NET of employer's NI?

When talking with the nanny it would be the Gross salary before deductions of Employee Income Tax and Employee National Insurance.

So it would NOT include Employers NI.

Take a look at how MrAnchovy's PAYE Calculator shows it. You have Gross Pay at the top... Net Pay (so after the deductions) then the Employers NI. It then shows total cost to employer, which is Gross pay + Employers NI.

You can't deduct your tax from your nanny's salary, only her tax.