Childminding Ireland. Employing a Nanny. A Tax Guide for Parents

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1 Childminding Ireland Employing a Nanny A Tax Guide for Parents 2012

2 Domestic Employments: An individual who makes payments to an employee in a domestic employment need not register as an employer where: the payments from that employment are less than 40 per week, and the employer has only one such employee However if the payment exceeds 40 you must register as an employer. 1. Registering as an Employer To register as an Employer for PAYE/PRSI, you must complete Form TR1 available from Revenue's Forms and Leaflets Service at: Telephone: , or on When completed, the TR1 must be submitted to your local revenue office. In due course you will receive the following: Confirmation of Employer Registration A Registered Number for PAYE and PRSI purposes and A P30 Form - used to record PRSI and PAYE deductions and submitted monthly to Revenue in respect of the Nanny, (employee). 2. Payments to the Collector General You, as the employer, must inform yourself as to the appropriate deductions based on salary and other benefits, and the tax credits available to the employee, (Nanny). This information can be accessed from the website of the Dept of Trade and Employment at: or lo call Making PAYE/PRSI Returns to Revenue: Option 1: As a small employer you may elect to make your payments of PAYE and PRSI to Revenue, quarterly. This is possible once your total PAYE and PRSI liability for the year does not exceed 28,800. Option 2: A simpler option however, is to set up a direct debit. Under this option only one annual return is required using the Form P35, (Year End Declaration), issued by revenue and to be completed in line with accompanying instructions. Option 3: An on line system is also provided by Revenue which enables you to file monthly P30s and the annual P35. If using the online system your payments can be made by direct debit or laser. The online system also enables access a 7 2

3 year history of payments made and returns filed by you over this period, as well as receiving tax credit certificate details for your Nanny, (employee). To register for ROS visit: or contact Registering a New - With Form P Registering a New - with Form P45 You, (the employer), will receive parts 2 & 3 of the P45. Retain Part 2 for your files. Part 3, the New Employer section, must be completed by you and sent to the employee s Regional Revenue Office. A tax credit certificate will be issued in respect of the Nanny, (employee), showing the tax credits/cut off point/ and rates of tax. It is possible to give the employee the benefit of the correct tax credit/cut off point while waiting for a new certificate to be issued from revenue. 3.2 Registering a New - without Form P45 If no P45 is available. Form P46 must be used to register the Nanny (employee), with revenue. Form P46 is available to download from or, request one from your local revenue office. To minimise the period of emergency tax, you must complete and return the P46 without delay to the employee s Regional Revenue Office. While awaiting the new employee s Tax Credit Certificate from revenue and where a valid PPS number has been provided, you must operate an emergency tax deduction system. Under an emergency tax system, a tax credit and cut-off point is set up for the Nanny (employee), for the first number of weeks based on the single personal tax credit and cut-off point for the tax year. Note: Please note that the employer is obliged to take reasonable steps to ensure that the PPS number provided does in fact refer to that employee. 4. What counts as pay? For the purposes of the national minimum wage the gross wage includes, for example, the basic salary and any shift premium, bonus or service charge. If food (known as board) and/or accommodation (known as lodgings) are provided by you, then the following amounts are included in the minimum wage calculation: for full board and lodgings per week, or 7.73 per day 3

4 32.14 for full board only per week, or 4.60 per day for lodgings only per week, or 3.14 per day The above detail is included for informational purposes only. Childminding Ireland promotes quality childcare provision and does not support minimum wage in relation to in-house childcare, where the Nanny is delivering a tailored solution to the specific need of a family. Rather, the Salary for the post should be commensurate with the duties outlined in the job description taking into account relevant childcare training, experience, the number and ages of the Children, and hours worked outside what is deemed to be normal working hours. 5. Emergency Tax Deductions For information on applying emergency tax visit revenue at: Standard rate of Tax: 20% Higher rate of Tax: 41% Deduction emergency tax - with a PPS Number Weekly Paid Standard rate Weekly Cut Off Point Weekly Tax Credit Weeks 1 to Weeks 5 to Weeks 9 onwards Deduction emergency tax - without a PPS Number Standard rate Week or Month Cut Off Point Tax Credit All

5 6. Universal Social Charge The Universal Social Charge is a tax payable on gross income, including notional pay, after any relief for certain capital allowances, but before pension contributions. All individuals are liable to pay the Universal Social Charge if their gross income exceeds the threshold of 10,036 pa ( 4,004 pa in 2011) Per Year Rate of Universal Social Charge On the first 10, ( 193 pw) 2% On the next 5,980 ( 115 pw) 4% On the balance 7% 7. PRSI Rates for 2012: PRSI applies to all employees with a reckonable income of 38 per week. Note: pay comprises both monetary and notional pay elements of the salary e.g. board and lodgings if applicable. CLASS A Weekly pay Band inclusive Weekly pay Band inclusive Weekly pay Band inclusive Subclass A0 All Nil 4.25% Subclass AX First 127 Nil 4.25% Balance 4.00% 4.25% Subclass AL First 127 Nil 10.75% Balance 4.00% 10.75% 5

6 Weekly pay Band More than 500 Subclass A1 First 127 Nil 10.75% Balance 4.00% 10.75% For more PRSI information visit: 8. Employers PRSI As an employer you are also responsible for paying additional PRSI in relation the Nanny s employment. If the salary is between 38 and 356 the Employer contribution is pay 4.25% on every cent the employee is paid. If the employee earns over 356 the Employer contribution increases to pay 10.75% on every cent the employee is paid. For further information visit: 9. Employment Legislation As an employer you will also be responsible for adhering and implementing all relevant employment legislation. This includes Minimum Wage which is currently 8.65 per hour. As an employee the Nanny will also be entitled to payment of Public Holidays and must receive paid holidays subject to a maximum of four working weeks or 8% of hours worked, (pro-rated for part-time employees). The following is a list of key employment legislation which must be complied with: Organisation of Working Time Act Safety Health and Welfare at Work Act Payment of Wages Act Holidays Act For further information visit: 6

7 Other sources of Information: Employer Helpline For queries in relation to the general operation of PAYE, call the Employer Information and Support Service call: or, if calling from outside the Republic of Ireland. Lo-Call Helpline for PAYE s Note: s PAYE affairs are dealt with in the region in which they live: Border Midlands West Region Cavan, Monaghan, Donegal, Mayo, Galway, Leitrim, Longford, Louth, Offaly, Roscommon, Sligo, Westmeath. Dublin Region Dublin (City and County) East & South East Region Carlow, Kildare, Kilkenny, Laois, Meath, Tipperary, Waterford, Wexford, Wicklow. South West Region Clare, Cork, Kerry, Limerick. Disclaimer: The contents of these pages are provided as an information guide only. While every effort is made to ensure accuracy of information no responsibility is accepted by or on behalf of Childminding Ireland for any errors, omissions or misleading statements on these pages or any site to which these pages connect. Although every effort is made to ensure the reliability of listed sites this cannot be taken as an endorsement of these sites. AMcC August

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