Who pays the babysitters Tax and National Insurance contributions?
If the childcarer is self-employed it is up to him or her to declare additiona earnings to HMRC. If you intend on employing the childcarer on a regular basis, it is the employers responsibility to make these payments on the employees behalf. We recommend www.way2paye.co.uk for all our taxation requirements (please quote reference TBR or click here to download an application pack).