Register as an employer
Set up and operate a PAYE (Pay As You Earn) scheme on your nanny / carer's behalf
Keep tax records on his/her behalf
Provide your nanny/carer with regular payslips
Provide him/her with an employment contract
Pay regular income tax and National Insurance Contributions
Pay employer's National Insurance Contributions
File an employer's annual tax return

These obligations also apply:
In short-term employment (i.e. a week or longer)
To any employment taking place in the UK - irrespective of the country of origin of the nanny or employer.

We recommend that families who do not already process payroll / use an accountant, should consider using a payroll company to ensure you meet your responsibilities as an employer and that your nanny is paid correctly. There are many such companies, many families we work with use Nannytax who have always been very helpful and informative.

Every year Nannytax carry out a survey to calculate the average wages for nannies/carer which we base our recommended wages on. The wages paid to special needs nannies are in line with mainstream nannies unless very specific experience is required which will command a higher rate.

We recommend looking at wages as a gross amount (before tax) - as everyone else does!

Minimum gross hourly rates for Daily Positions:
London £13 gross per hour
Out of London £11 gross

Minimum gross hourly rates for Live-in Positions:
London £11 gross per hour
Out of London £9 gross

Weekends - add £2 gross per hour
Mother's Helps Positions, minus £2 gross per hour

On average full-time, the approximate net wages are currently:

London
Daily, between £420 - £500+ net per week
Live-in between £350 - £420+ net per week

Out of London
Daily, between £370 - £450+ net per week
Live-in between £300 - £370+ net per week