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Tax/Ni/holiday pay for a part-time nanny

10 replies

LL79 · 16/10/2014 14:55

Sorry if this question has already been asked many times but we are looking at recruiting a part-time nanny for just one afternoon a week (6hours). It might be that we take them on for another afternoon a week (4.5 hrs). We would be looking at paying them £10/hour. When i look at some of the nanny payroll websites, it says that this is below the threshold that they process payslips. All the nannies we have interviewed have other part-time jobs where they get paid either by payslips or cash in hand as well so imagine their total income is actually above the tax-free threshold

Seeing we are recruiting them to work a maximum of 11 hours a week, do we need to go through the proper payroll procedures? I'm keen to make sure we are doing it properly but i have no idea how to go around it!

Also, we would like it to be term-time only, which all the nannies we have interviewed have said is fine, however i would like to give them some kind of holiday pay otherwise it feels a bit exploitative.

Thanks in advance for any replies. I feel totally bamboozled by it all at the moment!

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FlusterFairy1 · 16/10/2014 19:29

I work 4 hours a week and provided with payslips etc. I pay 20% tax on it because I have other jobs too. There are other payroll companies. You don't have to use a nanny specific one.

FlusterFairy1 · 16/10/2014 19:30

..am I am provided with .....

FlusterFairy1 · 16/10/2014 19:33

Holiday entitlement for 1 day is 5.6 days, rounded up to 6 whole days. Which means 6 x 6 hour days.

nannynick · 16/10/2014 20:18

Yes you should register as an employer and produce payslips, deducting tax/ni if appropriate to do so.
Have you spoken with any of the nanny payroll companies and explained that the nanny has other income and thus all their income in this employment will be taxable?

On the plus side, there is no Employers NI to pay at that salary level.

HMRC says: Source

If you're employed on a casual, temporary or part-time basis, by law your employer must:

deduct tax and National Insurance contributions from your wages
give you payslips
deduct student loan repayments, if relevant
give you form P45 when you leave
give you form P60 at the end of each tax year if you still work for the employer

Also, we would like it to be term-time only, which all the nannies we have interviewed have said is fine, however i would like to give them some kind of holiday pay otherwise it feels a bit exploitative.

Term time workers get holiday at 12.07% of their working time.

So if someone is doing 6 hours work per week, 38 weeks a year:

6 x 38 = 228 hours
228 / 100 = 2.28
2.28 * 12.07 = 27.519

So holiday is minimum of 27.52 hours, which you can round up but not down. So 28 hours?
That could then be split across the terms, so 9 hours for term 1 and 2, 10 hours for term 3.
This I believe can be paid along with the salary for the term / month in which it occurs. They are sort of working a few days during some of the school holiday.
Some people may want salary split over 12 months, this is also possible but can create a problem if they leave the job, or the job ends, before end of the year (year starting from the employment start date).

You would need to check a calendar, as schools do different term lengths. Also check if the working day is ever on a bank/public holiday - there are not many that ever occur during school term time but they can occur, especially if the nannies working day is a Monday.

OctoberOctober · 16/10/2014 20:50

We are in similar position here, have an after school nanny 3 daysa week but it is her second job so she gets taxed on it and we need to register as employer. Wouldn't need to bother if it was only job. We use tax nanny and they have been good so far. I am planned by on

OctoberOctober · 16/10/2014 20:50

Planning on 5 weeks paid hols.

ClaireZest · 16/10/2014 22:52

You will need to register as an Employer as your Nanny will have her tax allowance with her other employment (however it is possible to split her tax code between the jobs if her income is less than her total allowance.) If you choose a payroll provider they will do this for you or you can do it yourself by calling HMRC's New Employer Helpline on 0300 200 3211 (grab a cuppa first though - it'll take a while to get through).

As for the holiday pay for term time only employees, this is useful:
www.pre-school.org.uk/document/213

Hope that helps. :-)

Cindy34 · 17/10/2014 06:34

ClaireZest, isn't it up to the employee if they want to split their tax code, not the employer? If someone has a job paying above the personal allowance, wouldn't HMRC be unwilling to split taxcode?
Thought this was only a Net Wage issue, if employer agrees a gross wage then the employees taxcode makes no difference to the employers cost.

ClaireZest · 17/10/2014 12:43

Cindy34 - sorry I didn't make that very clear. I meant that it's easy to register with HMRC as an Employer.

All personal tax issues are up to the individual to sort themselves (Employers can't request changes).
Spliting tax codes is only beneficial to the individual where their income is below their annual tax allowance.

LL79 · 17/10/2014 23:23

Thank you sooooooo much for all your help. Really really appreciate it. Hooray for mumsnet!

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