Registering child minders as employees
If you have children, you might hire a childminder, nanny or au pair to care for them in your own home. If so, you may have to register as an employer. This means you must keep proper records of your employees and deduct tax from the money you pay them.
You must first determine whether they are an employee or self-employed for tax purposes. This is done by applying the five step framework as set out in Tax and Duty Manual 05-01-30.
Generally, subject to the framework, if you hire a childminder on a regular and ongoing basis in your home, you must register as an employer. As an employer, you are required to deduct tax from the money you pay them.
You must register as an employer if you pay your childminder or employee who works in your home:
- €40 or more a week
- or
- if you have more than one childminder or employee concurrently.
Further information
You can find more information about being an employer in Employing people.
You can find more information about your tax options for caring for children in Childcare services and Home Carer Credit sections.