Cupcakes offers parents a comprehensive payroll service to take the headache out of form filling, calculations, remembering
deadlines and avoiding fines.

If you employ a nanny in the UK and you pay her more than £105 per week (tax year 2008/2009) you have the same
legal responsibilities as a commercial employer and the law requires you to:
•        Register as an employer
•        Set up and operate a PAYE scheme on your nanny's behalf
•        Keep tax records on her behalf
•        Provide your nanny with regular payslips
•        Provide her with an employment contract
•        Pay regular income tax and National Insurance Contributions
•        Pay employer's National Insurance Contributions
•        File an employer's annual tax return


For a fixed fee of £240 per year, Cupcakes will:
•        Register you as an employer with HMRC and deal with all Inland Revenue correspondence.
•        Issue weekly or monthly payslips and advise you of net payments to be made to your nanny.
•        Inform you of quarterly tax and NI payments to be paid to HM Revenue well in advance of the deadline.
•        Process your nanny’s P45 and P60.
•        File your end of year employee tax returns electronically online.
•        Offer general payroll advice as required.

If interested in this service, please complete the
online payroll registration form.
Parents - Payroll Service