I've interviewed a fabulous nanny and she is on my "shortlist" (that means I have one more candidate to see next week...) She has a toddler the same age as my own youngest, and it has crossed my mind that she might be thinking about having another baby at some point in the next year or so.
She won't have paid any NI for a while as she has been away from work since having her son nearly 2 years ago so I'm not sure how long it would be before she qualified for SMP (if it is based on NI contributions). I would only be employing her for 2 days a week and she doesn't plan to work for anyone else so she would probably not be earning much taxable income (if that makes any difference).
I have had a look on the HMRC web site at their SMP calculator but I can't really use it as it's really meant for employers with an established employee - ie you need to enter the salary you have paid and the NI you have paid and over what period etc. I wondered if anyone has dealt with paying maternity pay to a nanny and how they found it. I'm particulalry interested in how much SMP you can claim back.
Any tips welcome - it's a blardy nightmare!!