Have just registered a friend through Ofsted to be my assistant. Originally it was more to get her level 3 in Childcare (free via local council) and she was not being paid BUT have been asked by another parent to Increase existing child's hour which will take me to 4 under 3 on one day a week. Obviously I know I can do this variation for continuity purposes but considering their ages I wanted to offer 5 hours paid to assistant but could only pay what I am getting for extra child which is £3 per hour so only £15 ..... She is more than happy with the 'bonus' but how do I stand? She won't earn enough to pay tax or national ins...... Do I have to register as an employee? I have insurance to cover an assistant and have done induction and all parents agree to her...... I've got to pay for her first aid and safeguarding and a study fee of £35 also ........