If an assistant is employed –
· You must register as an employer with HMRC and complete all the required documentation
. They must have a contract of employment
· They must be paid minimum wage
· You are responsible for paying tax, national insurance, sick pay, holiday pay etc
· Your assistant must be offered statutory rest periods through the day.
If an assistant is self employed –
· They must be free to work elsewhere, for example as a relief worker for another childminder or as a babysitter
· They will need an ‘agreement of work’ rather than a contract of employment
· They are responsible for their own tax and national insurance
An alternative way of working with an assistant is to offer an apprenticeship. The minimum wage for an apprentice is £2.68 an hour (correct 2014 – see HMRC link above) - funding is often available. An apprentice must have a valid DBS check – ring Ofsted and ask for further clarification as the rules on this have changed recently – 03001231231.
Please note - I am not an expert in the ways of HMRC and I suggest you contact them about your individual circumstances and make sure they are happy with the arrangements you make with your assistant.
Further information about assistants can be found in e-book 48 ‘Assistants’ from Knutsford Childminding resources.