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Posted Mon, 18 Dec 2023 17:50:03 GMT by
Hi, I have a part-time job and pay NI and tax (20%) on earnings from this job. I've recently started also caring for my elderly parents and they would like to pay me for care. The amount they expect to pay me will keep me within the 20% tax band. I understand I do not need to register as self-employed but do need to declare this income for tax at the end of each year - is that right? I am also confused about national insurance - is this type of income exempt from NI? Thanks.
Posted Fri, 22 Dec 2023 09:43:41 GMT by HMRC Admin 25 Response
Hi Suzanne Russell,
Your parents will need to register as an employer to pay you so that this is then under PAYE and on your record.
Please see guidance here:
Register as an employer
Thank you. 
 

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