Leo Varadkar (Dublin West, Fine Gael)
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Question 131: To ask the Minister for Finance if an individual PAYE taxpayer who takes on an employee as a nanny, carer or [i]au pair[/i] is responsible for making PAYE and PRSI payments for the employee; and if he will make a statement on the matter. [34534/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that in the case of domestic employments - which may include nannies, carers and au pairs - where the payments made to the employee are less than €40 per week, then, provided the employer has only one such employee, he or she need not register as an employer and there is no obligation on the employer to deduct PAYE, PRSI/health contributions or Income Levy from any payments. However, where the payments exceed this amount, then the employer has an obligation to register for PAYE purposes with the Revenue Commissioners and, where appropriate, deduct tax, PRSI/health contributions and Income Levy from any payments made to the employee and remit such deductions to the Collector General.