Childminding assistant question

[keelybooboo]

I've had an informal arrangement with my Mum (whose registered as my assistant, enabling me to have extra children) for a few months where she's helped me out for a couple of hours a week just to cover where times have overlapped slightly

I've paid her £5 an hour to do this and she's been happy with the extra cash, so i've been spending out £40/£50 a month on her 'wages' but havent been able to put this through my books as an outgoing as its not a formal employment type thing.

my question now is a situation has come up where i will need her to work with me for a full day each week (8.30 - 4.30) how do I go about offically employing her? I havent got a clue

Any advice would be gratefully received!

I did this with my daughter last summer in her summer break after university. I spoke to HMRC about it. They said to pay the minimum wage. If she was earning below the tax/NI threshold I didn't have to register with HMRC as an employer, but had to ask her to sign a P46 (you can download and print that from the HMRC website), which I then retained for my records. I had to keep a record of her earnings. She then got a job and I had to write a letter stating her earnings with me, so that she could send it to HMRC. If she had been earning over the weekly threshold I would have registered as an employer and received the employers pack for administering PAYE from HMRC. I did enter her earnings in my accounts as an expense.

Thanks so much! thats really helped me

Thanks so much! thats really helped me