I need to find a part-time nanny and need your advice!

[yukes]

I am looking for someone who can pick up my boys from a nursery at 1pm and primary school at 3.10pm and wait for me to come back from work at 6pm. I want this person to do the boy's tea and bath the baby.

Where and how can I find a part-time nanny who can do this duties? Should I pay this person's tax & NI or can I just pay and this person deals with his/her tax as a self-employed?

I am very new to recruit a nanny so any advice will be appreciated! Thanks!

Will watch with interest as I will need a similar after school next year if I get into uni .

I found a part time mothers help on gumtree, there are many nannies listing themselves as available for work. Or you could place your own ad.

The person will be an employee, and you will need to have an employment contract and need to pay 5.6 weeks holiday pay, sick pay etc. As far as tax is concerned, yes you will be liable, but the amount depends on the nanny's tax code (most people can earn up to about £150 a week before tax is payable), -and whether it is the nanny's only job (if its a second job, normally all taxable). You need to agree a gross rate and then any tax is deducted from the gross pay before you pay the nanny. You will have to pay employers NI if above the c£150 per week limit.

I've seen this £150 mentioned a lot recently - it is wrong.

You need to register as an employer and operate PAYE if you employ someone and EITHER

1. they earn more than £107 per week; OR

1. they are employed in another job.

If they earn less than £107pw, you must get them to confirm they have no other employment; the easiest way is to get them to fill in a P46.

But in general , it is true that most people can earn up to about £150 per week (from all their jobs) before any tax is payable though?

No that's not true. From an individual's point of view there is a personal allowance which is normally £8,105, which is about £156pw. Tax is due on income above this amount.

But tax is payable in various ways - in particular you pay tax directly through PAYE and on savings income. So if you have two jobs, you will pay tax on every penny that you earn in one of those jobs (unless you have a tax code split arrangement). Each year HMRC reconcile how much tax is due and how much you have paid, either through a Self Assessment Tax Return or through an internal process and make adjustments accordingly - either through your tax code or by direct payment.

So it is incorrect to look at what an employer must do from the perspective of an employee: the employer must follow the PAYE regulations: any other information is irrelevant and misleading.

(and probably worth mentioning that the £107pw limit is for National Insurance purposes and nothing to do with Income Tax)

Ok, thanks - the devil is in the detail I guess.

Before I notice, there were a lot of messages already! I think everyone's comments have answered to most of my questions. Thank you!

Good experiences using Gumtree here too.