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.