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Stafftax for domestic employees PDF Print E-mail

When you work as a domestic worker in the UK you have the same rights as any other employee. This means that your employer must pay tax and National Insurance contributions on your behalf. It also means that you have the right to paid holiday, Statutory Sick Pay (SSP) and Statutory Maternity Pay (SMP) amongst other benefits.

This section of the Stafftax website has been created with you – the employee – in mind. If you have any suggestions of other things you would like to see on the site please don't hesitate to contact us.
 

advice for domestic workers

Current rates and thresholds

Current tax thresholds
Your employer must register and pay NI on your behalf if you are paid £136 or more per week. Your employer must also register if you have another job, even if you are paid below the threshold.

If you are paid between £102 and £136 and you do not have another job, your employer should still register with HMRC although no Tax and NI will be due. This will enable you to receive state pension and other benefits. Tax is only payable if you are paid £143* or more per week and you do not have another job.

Tax and NI payments
If your employer's monthly Tax and NI bill is below £1,500 they only have to pay Tax and NI to HMRC on a quarterly basis.

Payment dates
19 July 2011
19 October 2011
19 January 2012
19 April 2012

Statutory Sick Pay (SSP)
The current rate is £81.60 per week.

Statutory Maternity Pay (SMP)
The first six weeks of SMP are at 90% of average gross weekly earnings. The remaining weeks of the maternity pay period (up to a maximum of 33 weeks) are paid at the lower rate of £128.73 gross per week, or 90% if lower.

Statutory Paternity Pay (SPP)
New fathers are entitled to two weeks' SPP, with a right to a further 13 weeks of unpaid leave. The current rate is £128.73 .

Statutory Adoption Pay (SAP)
The current rate of SAP is £128.73 .

Redundancy pay entitlement
Aged between 18 and 21: half a week’s pay, or £200, whichever is lower
Aged between 22 and 40: one week’s pay, or £400, whichever is lower,
Between 41 and retirement: one and a half week’s pay, or £600, whichever is lower
Please note that you qualify for a multiple of the above for every year of continuous employment (for the same employer).

National Minimum Wage (NMW), effective from 1 October 2011
£3.68 per hour gross for employees aged between 16 and 17
£4.98 per hour gross for employees aged between 18 and 20
£6.08 per hour gross for employees aged 21 years and over

New Offset allowance per 7-day week: £33.11 (also effective from 1 October 2011)

*providing you are on a standard tax code

These rates are effective from 6 April 2011. The rates will be updated as and when they become available.