Employees dismissed by their employer may feel that their dismissal is unjust. There are clear…
PAYE Changes for Domestics
PLEASE NOTE: Information in this article is correct at the time of publication, please contact DFA Law for current advice on older articles.
If you employ a nanny, gardener or other household staff, from April 2013 you are required to join the ‘real time information’ (RTI) scheme set up by HM Revenue and Customs (HMRC). At the same time, the simplified deduction scheme for PAYE will be closed. At present, this is still available if weekly earnings are less than £160 (£700 per month).
Under RTI, a return must be made to HMRC every time a payment is made, on or before the date on which payment is made.
RTI will apply to payments made after 6 April 2013 to domestic staff. There are very few exceptions to the requirement. If you are not prepared for RTI, you should take steps soon to ensure that you are able to comply with the new rules.