Live-in personal assistants
Avoiding false self-employment claims
The work involved (live-in personal attendance) cannot be categorised as Self-Employment, notwithstanding any UTR number held by the P.A.
It is a job!…
- Work is carried out personally by the P.A.
- There is no right of substitution.
- It is paid according to time in attendance.
- No opportunity to profit from efficient working.
- No use of own equipment.
This would be confirmed by HMRC’s online Employment Status Indicator tool.
PAYE should be operated on income paid to live-in care workers, but this would involve PAYE operation etc on the part of Client - costing up to £100 / week.
And the Client would need to arrange:
- Employer Liability Insurance.
- PAYE Scheme.
- Workplace pension.
- Holiday Pay administration.