What is the Simplified PAYE Deduction Scheme?
The Simplified PAYE Deduction Scheme is used by employers of personal and domestic employees such as nannies, gardeners, cooks etc., provided their taxable pay (after allowances) does not exceed £160 per week (£700 per month). The scope of the Simplified PAYE Deduction Scheme is also extended to employees of disabled employers who assist the latter in their work or study.