When you employ someone to work in your home, it is your responsibility to meet the employee's rights and deduct the correct amount of tax from their salary. This can include employees such as a nanny, housekeeper, gardener or carer. The rules are different if the person is self-employed or paid through an agency.

If you employ anyone they must:

• have an employment contract
• be given payslips
• work no more than the maximum hours allowed per week
• be paid at least the National Minimum Wage.

Your employee is also entitled to standard employee rights such as statutory maternity pay, statutory sick pay, paid holiday, redundancy pay and a workplace pension - once they meet the standard eligibility requirements. An employee must also have minimum notice periods if their employment is to end. Note, that these rules apply even if the employee works on a part-time basis, although some payments depend on the level of earnings or may be adjusted pro-rata.

It is also your responsibility to register as an employer, check any employees are allowed to work in the UK and to have employer’s liability insurance. There are different rules if you have an au pair as they are not usually considered to be workers or employees.