How much tax & NI to pay nanny?

[albertababy]

Hmm other thread made me realise that I still haven't sorted this out...

I pay a nanny £8ph for 9-10 hours / week every week.
She does other nannying and babysitting.

How much ni and tax should I pay pls ?

Depends on their tax allowance and if they have another job that uses it. Are you the sole employer?

No she has other jobs

At £80 per week her annual income would be below her personal tax allowance and no employers or employees tax would be payable.
www.agencypayroll.co.uk/admin/uploadfiles/WN100.pdf

However, it depends on what her other employers are doing as someone needs to be paying her tax above the tax free limits.

www.nannytax.co.uk/nanny-agencies/useful-information/self-employment

If she is self employed, ie has been certified by the Revenue as such, then she pays.

I think you need some more info.

Not so cut and dried then. I will speak to her. Thanks for the pointers Ax

Unfortunately there is no such thing as 'certified by the Revenue as self employed' - it is up to you to work out (according to some fixed criteria that don't fit childcare very well) whether the role she performs for you is that of an employee or not.

The simplest and safest route for you might be to decide that she is your employee: if she is not employed (as an employee) by anyone else she can tick box A on this form. Because she earns less than the Lower Earnings Limit for National Insurance which is currently £95, if she ticks this box and signs the form you will not have to operate PAYE. If she says she IS employed in other jobs, phone the HMRC new employers helpline (0845 60 70 143 Mon ? Fri 8am ? 8pm Sat ? Sun 8am ? 5pm) and ask for advice. Note down what they say and the date and time of the call.