Paying foreign Mothers Help

[maqrollelgaviero]

Hi,

I've had a quick look through other messages and seen nannynick recommending the P46 info sheet and New Employers Guide, which I have had a look at. However I'm a bit confused as I'm hopefully employing an Aussie AP/Mothers Help and was thinking of offering £150 pw as I'm asking for quite long hours and she has nursery experience but how would I go about paying it as obviously £150 is over the personal weekly allowence and therefore taxable?

Any advice much appreciated.

Think you mean the P49 which guides you through taking on a new employee.

£150 per week is above the Lower Earnings Limit for National Insurance - see rates. So you will need to operate PAYE. However as long as that person has no other income, then you should be able to use Simplified PAYE.

Contact the New Employers Helpline and talk with them about registering as an employer and the use of Simplified PAYE.
Your nanny should apply for a NI number - application process. It may be the case that when an applicant applies under Tier 5 Youth Mobility Scheme that they get issued with a National Insurance number as part of the process... that would make sense, though I can't find anything that says it happens.