Whether you're employing someone for the first time or you have had domestic staff in the past, it is essential that you know from the outset what the costs involved are going to be. One of the most important things you can do in order to avoid unexpected costs at a later date, is to agree a gross salary with your employee. This will not only protect your outgoings in terms of their actual salary, but if you provide them with any benefits in kind, such as the use of a car, you won't be lumbered with the tax bill for that.

As an employer you need to make sure that your employee is paid at least the NMW, unless they live as part of the family household.