Household Employers UK-wide

Domestic employer: compliance checklist

Use this checklist to confirm you have met your obligations as a household employer (SIC division 97) before or shortly after your domestic employee starts work. Work through each item and answer yes or no. If you answer no, follow the linked guide before you proceed.

Guide summary

Use this checklist to confirm you have met your duties as a household employer before or just after your domestic employee starts. Work through each item and answer yes or no. If you answer no, follow the linked guide for that item before you proceed.

  • Register as an employer with HMRC and set up PAYE if employee earns at or above the Lower Earnings Limit
  • Pay at least the National Minimum Wage — check current rates for your employee's age
  • Give your employee a written statement of employment particulars on or before their first day
  • Set up auto-enrolment into a workplace pension for eligible employees aged 22 to State Pension age
  • Give your employee 5.6 weeks' paid holiday and rest breaks — no more than 48-hour average week unless they opt out in writing
  • Check your employee's right to work in the UK before they start — keep copies of original documents
  • Think about health and safety risks for tasks your employee does — you still owe a common-law duty of care
  • Do not discriminate — follow equality law and handle personal data fairly and securely
  • You do not need employers' liability insurance or fire safety order for domestic servants — but voluntary cover is advisable
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Use this checklist to confirm you have met your obligations as a household employer. Work through each item and answer yes or no. If you answer no, follow the linked guide before you proceed.

The duties below apply UK-wide unless otherwise stated. PAYE, the National Minimum Wage, pensions auto-enrolment and the Working Time Regulations apply UK-wide. The Equality Act 2010 applies in Great Britain. In Northern Ireland separate equality law applies, enforced by the Equality Commission for Northern Ireland. Note: the formal Health and Safety at Work etc. Act 1974 duties are disapplied for domestic servants (section 51), but you still owe a common-law duty of care.

Section 1 — Employment duties

These duties apply to every household employer, whatever role your employee fills. Confirm each one.

  1. 1

    Have you registered as an employer with HMRC and set up PAYE?

    If your employee earns at or above the Lower Earnings Limit, or already has another job or a pension, you must register and operate PAYE in real time. Even below the threshold, keep records.

  2. 2

    Are you paying at least the National Minimum Wage?

    Check the current NMW/NLW rates for your employee's age. If you provide accommodation, the accommodation offset applies. The family-worker exemption (regulation 57) covers only genuine family members — au pairs and other non-family live-in workers must be paid at least the NMW.

  3. 3

    Have you given a written statement of employment particulars?

    You must provide this on or before your employee's first day, covering pay, hours, holiday entitlement, notice period and duties.

  4. 4

    Have you set up auto-enrolment into a workplace pension?

    If your employee is eligible (aged 22 to State Pension age, earning above the trigger), you must enrol them into a qualifying scheme and make employer contributions.

  5. 5

    Are you complying with the Working Time Regulations?

    Your employee is entitled to 5.6 weeks' paid holiday and daily and weekly rest breaks. They must not be required to work more than an average of 48 hours a week unless they opt out in writing.

  6. 6

    Have you checked your employee's right to work?

    You must verify their right to work in the UK before they start, take copies of the original documents and keep records.

  7. 7

    Have you thought about the health and safety risks to your employee?

    The formal HASWA 1974 duties are disapplied for domestic servants (section 51), but you still owe a common-law duty of care. Think about the tasks your employee does — manual handling, cleaning chemicals, working at height. Make sure the working environment is safe and equipment is in good condition.

  8. 8

    Do you meet your equality and data protection duties?

    You must not discriminate against your employee because of a protected characteristic under the Equality Act 2010 (or separate NI equality law). Handle their personal data fairly and securely. The household exemption from the UK GDPR covers purely personal processing, but sharing data with HMRC or a payroll bureau may take you outside it.

Section 2 — Exemptions to note

Several duties that commercial employers carry are disapplied for domestic employers. You do not need to act on these, but you should be aware of them:

  • Health and Safety at Work etc. Act 1974 — section 51 disapplies Part I for domestic servants in a private household. You still owe a common-law duty of care.
  • Employers' liability insurance — the Employers' Liability (Compulsory Insurance) Act 1969 exempts domestic servants employed in a private household. You are not legally required to hold employers' liability cover. Voluntary cover is advisable.
  • Fire safety order — the Regulatory Reform (Fire Safety) Order 2005 applies to non-domestic premises only. Your home is out of scope. You should still have working smoke alarms and a fire escape plan.

If you answered no to anything

Work through the guide linked in that item before your employee starts (or as soon as possible if they have already started). The spine guide — Set up and run your duties as a domestic employer — sets out what to do. Start from the router if you are not sure which duties apply.

Official sources

Authoritative guidance for household employers.