professional payroll and taxcare for nanny employers
Terms and conditions
We have tried to make this contract as easy to read and understand as possible, but if anything isn’t clear, or if you have any queries about it, please do get in touch with us.
Definitions
Client means the person, people or company who subscribes to the Payroll Service
Payroll Service means the service provided to the Client by Taxcare for Nannies during the Subscription Period in return for the Subscription Amount. The service includes the following:
- registering the Client as an employer with the Revenue
- acting as the Client’s agent in dealings with the Revenue
- providing the Client with payslips in good time every payday
- providing the Client with Quarterly Statements
- informing the Client of when and how to pay the amounts owed to the Revenue
- producing any end-of-year employer returns due within the Subscription Period
- filing any end-of-year employer returns which are due within the Subscription Period once these have been checked and confirmed by the Client
- providing annual P60s due within the Subscription Period
- processing P45s and/or P46s for any employees who start or leave during the Subscription Period
- processing any Statutory Sick, Maternity, Adoption and Paternity Pay
- processing any Student Loan deductions and any attachment of earnings orders
- processing any overtime or taxable expenses
Quarterly Statement means a summary provided by Taxcare for Nannies by the end of the first week of each July, October, January and April falling within the Subscription Period, showing the cumulative amounts of tax and national insurance owed by the Client to the Revenue for that tax quarter
Subscription Amount means the amount payable for the provision of the Payroll Service for the Subscription Period, such amount to be notified by Taxcare for Nannies from time to time. The amount shall be the amount in force on the first day of the first pay period included in payroll calculations by Taxcare for Nannies. If the amount increases (or decreases) during the Subscription Period, no extra charge (or refund) shall be made. If the Client switches from a monthly to a more frequent Payroll Service during the Subscription period, then the Client shall pay Taxcare for Nannies an additional amount equal to the difference between the current rates for the monthly and more frequent service, pro rata’d to reflect the proportion of the Subscription Period remaining. No refund shall be available to those switching from a weekly to a monthly payroll.
In the case of an annual subscription, whether or monthly or more frequent payslips, Subscription Period means the period of one calendar year from the first day of the first pay period included in payroll calculations by Taxcare for Nannies unless the contract is terminated earlier by either party, in which case the period ends at the end of the contract period. In the case of a three-month subscription, whether for weekly or monthly payslips, Subscription Period means the period of three calendar months from the first day of the first pay period included in payroll calculations by Taxcare for Nannies unless the contract is terminated earlier by either party, in which case the period ends at the end of the contract period.
Contract Terms
General
1. Upon receipt of cleared funds in respect of the Subscription Amount, Taxcare for Nannies will act as the Client's agent in providing the Payroll Service for the Subscription Period to the Client for one employee - the employee notified to Taxcare for Nannies on the registration forms filled in at the start of the registration process. A further Annual Subscription will be required for any additional employees.
2. If the original employee ceases to be employed by the Client during the Subscription Period and a replacement is subsequently employed during the Subscription Period, then Taxcare for Nannies will provide the Payroll Service for the replacement employee for the remainder of the Subscription Period for no additional charge provided the replacement employee is paid at the same pay frequency as the original employee.
3. The Client, as the employer, at all times retains full responsibility for paying their employee the correct amounts on time and for making timely and correct payments of tax, national insurance and other sums which may be due to the Revenue and any other relevant bodies.
4. Save as provided in clause 5 below, Taxcare for Nannies does not accept responsibility to the employee, the Revenue, the Client or any third parties for any financial or other loss or liability including unpaid, underpaid or overpaid wages, tax, national insurance or other payments and/or fines however they arise.
5. If there are any penalty notices issued by the Revenue, for example for late, incorrect or non-payment or tax and/or national insurance, then if any penalty or interest has been incurred as a result of an act, error or omission on the part of Taxcare for Nannies, then Taxcare for Nannies will be responsible for that penalty, save that Taxcare for Nannies’ liability will be limited to the Subscription Amount paid by the Client for the Subscription Period in question less any refund that may have been made.
6. Neither Taxcare for Nannies nor any of its employees, servants, agents or anyone acting on its behalf will be liable for any other direct, indirect or consequential loss, expense, damage or cost incurred by the Client arising from or in any way connected with the Payroll Service.
Renewal and Termination of the contract
7. The Payroll Service will terminate either at the end of the Subscription Period if the subscription is not renewed, or earlier if terminated by either Taxcare for Nannies or the Client in accordance with clauses 14, 15 or 20 below.
8. If the Client wishes to renew the service, the new Subscription Amount must be paid by the end of the current Subscription Period to ensure continuity of service. Taxcare for Nannies will send reminders to the Client when the Subscription Period is drawing to a close.
9. When the Payroll Service terminates then no further calculations will be run, no further payslips will be produced, no further documents will be filed with the Revenue and Taxcare for Nannies will inform the Revenue that it is no longer acting as the Client’s agent.
10. If the Payroll Service terminates between 6 April and 19 May, then if the Client wishes Taxcare for Nannies to file their end of year returns for them by 19 May in accordance with the statutory deadline, the Client may subscribe to our End of Year Service which will achieve this for them for a fee of £35 per employee.
11. If the Payroll Service terminates between 6 April and 30 May, then if the Client wishes Taxcare for Nannies to provide any employee employed by the Client at the end of the tax year with a P60 by the statutory deadline of 30 May, then the Client may subscribe to our P60 Service for a fee of £20 per employee.
12. If the Client is ceasing altogether to be an employer, it is the Client’s responsibility to inform their local tax office of this so that their PAYE scheme may be closed. On request, Taxcare for Nannies can provide a template letter to help the Client do this.
13. Taxcare for Nannies reserves the right to refuse to renew any subscription at its discretion.
14. Taxcare for Nannies reserves the right to terminate the Payroll Service at any time at its discretion on 28 days’ written notice, in which case a pro-rata proportion of the Subscription Amount will be refunded to the Client at the end of the contract period.
15. If the Client no longer wishes to use the Payroll Service for any reason, including that the Client no longer employs the employee, then the Client may terminate the Payroll Service at any time by giving 24 hours' written notice to Taxcare for Nannies. No refund will be available if the Client terminates the Payroll Service.
Documents
16. Taxcare for Nannies will retain all documents it is holding on the Client’s behalf for six years after the end of the tax year to which they relate. Upon receipt of a written request from the Client at any time during that period, Taxcare for Nannies will post or email the documents to the Client or any other nominated third party and will provide details of all pay and deductions made during the current tax year.
Information provided
17. All payroll calculations will be based on the information provided by the Client to Taxcare for Nannies on registration and on any information subsequently provided by the Client in writing, including by email.
18. It is the Client’s responsibility to ensure that the information provided is accurate and complete and that Taxcare for Nannies is informed immediately of any additional information, or of any changes to any details, including but not limited to sick leave, unpaid leave, pay rises/decreases, the starting or stopping of childcare vouchers etc. If any payslips already provided to the Client have to be amended due to late notification of changes, then Taxcare for Nannies reserves the right to charge an additional fee for the provision of revised payslips based on a pro rata amount per payslip affected.
19. The Client is responsible for ensuring that the employee is entitled to work in the UK and that they are paid the National Minimum Wage. The Client is also responsible for determining whether the employee is entitled to any statutory payments, though Taxcare for Nannies can provide advice and guidance on all these aspects on request.
20. Taxcare for Nannies is registered with HMRC under the Money Laundering Regulations. As such it is legally required to verify the identity of all its clients. The Client agrees to provide the documents and information requested for this purpose. If Taxcare for Nannies is unable to verify a Client’s identity it will terminate its contract immediately with the Client by giving written/email notice and no refund of any Subscription Amount paid by the Client will be made
Law & Jurisdiction
21. This contract is governed by the law of England & Wales and is subject to the exclusive jurisdiction of the courts of England & Wales.