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The threshold to register as an employer for PAYE is ?116 a week, but NI doesn't kick in until ?162 a week and PAYE doesn't start until ?221 a week. With most au pairs getting sub-?100 a week as basic pay/pocket money it is unlikely that even with extra babysitting money they/their employers owe any tax or NI.


There are probably a lot of people just nudging over the ?116 where they should be registered though. We use nannytax to do our registration.

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