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Do you employ an au pair?

There are special rules that need to be taken into account if you employ an au pair in your home. This is because au pairs are not usually considered as workers or employees and are not entitled to the National Minimum Wage or paid holidays.

An au pair is effectively treated as a member of the family they live with and receive 'pocket money' instead of salary. The au pair may be liable to Income Tax and National Insurance if the amount of ‘pocket money’ they receive is high enough.

HMRC’s guidance states that an au pair isn’t classed as a worker or an employee if most of the following apply:

If you employ someone else to work in your home, you need to ensure that you provide them with their employee rights and deduct the correct amount of tax from their salary. The type of employees you may have in your home could for example be a nanny, housekeeper, gardener or carer. The rules are different if the person working in your home is self-employed or paid through an agency.

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