nannies – Page 16 – Nannyjob blog

HMRC Payment Deadlines

In order to avoid penalties and interest, it is important to make sure you pay HMRC on time for tax, employee and employer national insurance and student loan deductions.

Here is a note of each quarter’s payment and payment deadlines:

Quarter Period for Payment Date

Quarter 1 6^th April to 5^thJuly 22^nd July

Quarter 2 6^th July to 5^th October 22^nd October

Quarter 3 6^th October to 5^th January 22^nd January

Quarter 4 6^th January to 5^th April 22^nd April

If your PAYE exceeds over £1,500 a month, you will have to pay HMRC monthly instead of quarterly.

The best way to pay them is directly via their website, you will get a confirmation email from them stating all the transaction details in case there was ever a dispute of payments- https://www.tax.service.gov.uk/pay-online/epaye

Change to Payslips from April 2019

Some employers may not be aware that there was a crucial change to the Employment Rights Act 1996 coming into effect at this date as well.

The change affected anyone who receives a payslip. Employers are obliged to present all their workers with an itemised pay statement. This applies to not just “employees” but also “workers” who may not currently be processed through the payroll system and should provide a greater degree of transparency for the worker to establish the hours of work for which they are being paid. More information on employment status can be found here: https://www.gov.uk/employment-status.

On top of that, in the case of employees whose pay is dependent on the time worked, the number of hours worked must be shown on their payslip.

What do you need to do?

Employers must provide payslips for ALL their workers from April 2019. They must also “include the hours worked on itemised pay statements, but only if the pay varies as a consequence of the time worked”. So those staff filling out timesheets with fluctuating hours will need those hours displayed on every payslip.

The employer must either:

Show the combined number of hours worked for which payment is being made; or
• Itemise the figures for different types of work worked and/or different rates of pay.

Similar to National Minimum Wage (NMW) implementation, the new amendment will not apply to wages, or salary paid in respect of a period of work, which commences before the date the order comes into force on 1st April 2019

The reason for these changes is that by introducing these changes the Government hopes to reduce the NMW violations and encourage better transparency, which in result will lead to workers being more in control of their rights.

NMW National Minimum Wage 2020/21

From April the NMW (National Minimum Wage) rates are changing for the 20/21 tax year.

As an employer you must comply with the national minimum wage, if you do not you could end up in an Employment Tribunal or be reported to HMRC and face a fine of up to £20,000.

The new hourly rates for the tax year 2020/21 are:

Apprentice – £4.15
16 to 17 year old – £4.55
18 to 20 year old – £6.45
21-24 year old – £8.20
25+ – £8.72

If nanny lives in the family home and not separate accommodation provided by the employer, then the national minimum wage does not apply.

For live in nannies, there is a daily accommodation offset rate of £8.20 per day, £57.40 a week. These rates are set every April, so it is important to keep up to date with the new legislation. These rates are from April 2020.

For accommodation provided to nanny other than the family home, this will need to be declared as a Benefit In Kind.

Zero-Hours contracts

‘Zero hours contract’ is a non-legal term used to describe many different types of casual agreements between an employer and an individual.

Generally speaking, a zero hours contract is one in which the employer does not guarantee the individual any hours of work. The employer offers the individual work when it arises, and the individual can either accept the work offered, or decide not to take up the offer of work on that occasion.

Regardless of how many hours are offered, the employer must pay at least the National Minimum Wage.

Everyone employed on a zero hours contract is entitled to statutory employment rights. There are no exceptions.

A person will benefit from the employment rights associated with their employment status and individuals on a zero hours contract will either have the employment status of a ’worker’ or an ‘employee’.

Any individual on a zero hours contract who is a ‘worker’ will be entitled to at least the National Minimum Wage, paid annual leave, rest breaks and protection from discrimination.

Unpaid Parental Leave

Eligible employees can take unpaid parental leave to look after their child’s welfare, for example,

spend more time with their children

look at new schools

settle children into new childcare arrangements

spend more time with family, such as visiting grandparents

Their employment rights are protected during parental leave.

Parental leave is unpaid. Employees are entitled to 18 weeks leave for each child and adopted child, up to their 18^th birthday.

The limit on how much parental leave each parent can take in a year is 4 weeks for each child (unless the employer agrees otherwise).

You must take parental leave as whole weeks (eg 1 week or 2 weeks) rather than individual days, unless your employer agrees otherwise or if your child is disabled. You don’t have to take all the leave at once.

Employees qualify if all of these apply:

they’ve been in the company for more than a year

they’re named on the child’s birth or adoption certificate or they have or expect to have parental responsibility

Employees must give 21 days’ notice before their intended start date. If they or their partner are having a baby or adopting, it’s 21 days before the week the baby or child is expected.

Employees must confirm the start and end dates in their notice. Unless an employer requests it, this doesn’t have to be in writing.

Discrimination

It is against the law to treat someone less favourably than someone else because of a personal characteristic such as religion, sex, gender reassignment or age.

Discrimination can include:

not hiring someone
selecting a particular person for redundancy
paying someone less than another worker without good reason

You can discriminate against someone even if you do not intend to. For example, you can discriminate indirectly by offering working conditions or rules that disadvantage one group of people more than another.

Discrimination in Job adverts

You must not state or imply in a job advert that you’ll discriminate against anyone. This includes saying that you are not able to cater for workers with a disability.

Only use phrases like ‘recent graduate’ or ‘highly experienced’ when these are actual requirements of the job. Otherwise you could discriminate against younger or older people who might not have had the opportunity to get qualifications.

Where you advertise might cause indirect discrimination – for example, advertising only in men’s magazines.

Nanny and Additional Employment

When nanny gets an additional job whilst still in your employ, it is her responsibility to make sure her tax codes in each employment are correct.

As an employer, you could always notify her of her tax situation in your employment and what should happen in her 2^nd job. This way you have mitigated any risk of an under payment for nanny and potentially your costs increasing if you have agreed a net wage.

If you are nanny’s main job and have the tax code 1250L for her, if she gets another job, Basic Rate tax (BR) must be applied in her other job. This can be indicated by nanny completing a starter checklist and ticking statement C –

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/PersonalTax_iForms/1.0/SC&template=SC.xdp

Bank Holidays

Bank Holidays 2020 2020 is upon us and it is always handy to have a list of the bank holidays for the year and what day of the week they fall on. These are the dates of the bank holidays in 2020 for England.
1 January	Wednesday	New Year’s Day
10 April	Friday	Good Friday
13 April	Monday	Easter Monday
8 May	Friday	Early May Bank Holiday
25 May	Monday	Spring bank holiday
31 August	Monday	Summer bank holiday
25 December	Friday	Christmas Day
28 December	Monday	Boxing Day

If a bank holiday is on a weekend, a ‘substitute’ weekday becomes a bank holiday, normally the following Monday.

It is worth noting that if nanny does not work 5 days a week that she is still entitled to bank holidays on a pro rata basis, for example if nanny only works 3 days per week then she is still entitled to 3/5ths of the 8 bank holidays whether her working day falls on a bank holiday or not.

Top 10 essential items every Nanny carries

Like every child is different, every Nanny and Manny are different, but the one thing they all have in common is that they are always prepared! Here are our top 10 essential items that every Nanny carries with them. What is your most essential item? Or What have we missed off our list?

Mobile Phone with emergency contacts in – Mum, Dad, Grandparents, Neighbour, Doctor, Dentist, whoever is on your list make sure you have a plan of action if there is an emergency!
Medical Information for each child. In the UK we have the Red Book which should contain all the vital info you need such as food allergies, medication, etc. But if you don’t have this then keep a note handy with all the details. If the child, you care for becomes ill the first questions you will be asked are ‘Is the child taking any medication’ ‘Does the child have any allergies’ Having this information to hand may save valuable time.
First Aid Kit – You can buy a ready made one or simply carry the necessary items around with you such as Plasters, antiseptic wipes, safety pins, tweezers, gauze dressings, sterile eye dressings, crepe roll bandage, triangular bandage, disposable gloves.
Tissues, wet wipes and hand sanitizer.
Sunscreen and lip balm, even the most overcast days can require some protection from the sun, always better to be safe.
Nappies (Or underwear if potty trained), Changing mat, wipes, cream disposable potty, – you never know when you might be caught out!
Change of clothing, what child hasn’t rolled in the mud or been sick and needs to be changed.
Healthy snacks – children are constantly hungry, ready prepared fruit, rice cakes, raisins, prepped veg and hummus. All great energy boosters if you have a flagging child.
Bottled Water – Great for cleaning up a messy child or for a drink break through the day.
Small toys and books, if you must queue, go on public transport of just keep a child occupied while you wait for something, having a toy or book handy will help deal with any boredom the child might feel.

Nanny and Private use of Car

If you have provided nanny with private use of a car, you need to inform HMRC straightaway. The quickest way is to complete a form P46 car

By notifying them straightaway, they will reduce nanny’s tax code the month she is given the car.

Failure to tell them when she has the car, will mean her tax code will be coded incorrectly causing an under payment.

Even though you have notified HMRC of the car via a P46 car, you will need to complete a P11d and pay Class 1A National Insurance on the benefit amount.

Please see link below