Employing a personal assistant (PA)
Employing a personal assistant (PA) through a direct payment gives you more choice and control over your care. However, it also means taking on certain responsibilities as an employer. This fact sheet outlines the key things you need to know.
The funding you receive via a direct payment includes any employment related on costs (such as payroll management fees, tax, National Insurance, employers liability insurance and any other employment related costs).
How to find a personal assistant
A personal assistant should be chosen by you (your nominated person or authorised person); you should decide if they are the right fit for you. A personal assistant should not be someone who lives in the same property as you: Direct payments guidance .
If you do not have a personal assistant in mind, Kirklees Council can support you to advertise for the role via In2Care Kirklees: Provider advertisement request .
In2Care will support you create an advert and place it on their forums. People will apply for the role; In2Care will send you the list of applicants and their applications. You will then be responsible for making contact and arranging interviews.
You can also advertise the role in other ways, such as adverts in local papers, websites, and local forums.
What you will need to do
Skills for Care offer an in-depth guide on how to recruit: Recruiting a PA .
Important checks before you employ a PA
- Do they have the right to work in the UK?
- Do they have the right skills to ensure your needs are met?
- Are they able to work in line with your care and support plan?
- Are they willing to have a DBS check? An enhanced DBS check is required if working with children under the age of 18, where children under 18 may be present (e.g., at home) while a personal assistant carries out duties, even if not working directly with them; an enhanced DBS is recommended.
- Ensure they have valid identification (e.g. passport, driving licence).
- What is their employment status (will they need to be employed, or are they self-employed?)
If you are going to be an employer, you have legal responsibilities. You will have to ensure you are following His Majesty's Revenue and Customs (HMRC) employment regulations. However, there are services to support you with this - please refer to managed accounts.
When you employ a personal assistant, you become an employer in the eyes of HMRC. This means you must:
- Register as an employer with HMRC before the first payday.
- Operate PAYE (Pay as You Earn) to deduct tax and National Insurance from your Personal Assistant's wages.
- Provide pay slips and keep accurate payroll records.
- Report to HMRC regularly (usually monthly) using real time information (RTI).
- Pay employer's National Insurance contributions, if applicable.
Tip: Many people use a payroll service or support organisation to help manage these tasks. We can support you to find a service to meet your need as an employer.
As an employer, you have legal duties to protect your PA and yourself:
- Employer liability insurance is a legal requirement. It covers you if your PA is injured or ill as a result of their work.
- Health and safety: You must provide a safe working environment, even in your own home.
- Right to work checks: You must check that your personal assistant has the legal right to work in the UK.
- Pension duties: You must offer a pension scheme to your employees. If your PA earns above the threshold, you will also need to contribute towards their pension. For more information, please visit The Pensions Regulator
Find out more information on Checks employers can make on job applicants .
You must provide your personal assistant with a written employment contract before they start work. This should include:
- Job title and duties.
- Hours of work.
- Pay rate and payment schedule.
- Holiday entitlement.
- Notice period.
- Sick pay arrangements.
- Disciplinary and grievance procedures.
Where to find templates
- ACAS (Advisory, Conciliation and Arbitration Service) offers free, legally compliant contract templates and guidance.
- Skills for Care also provides helpful resources for individual employers.
Checklist
Before employing a personal assistant, make sure you:
- Register with HMRC as an employer.
- Ensure an enhanced DBS has been carried out for the employee if children under 18 may be present (e.g., at home) while a personal assistant carries out duties, even if not working directly with them. There is an in-house Kirklees DBS team who can help you carry out these checks.
- Set up PAYE and payroll (or use a payroll service).
- Take out employer's liability insurance.
- Provide a written employment contract.
- Check right to work and consider pension duties.
- Ensure a safe working environment.
Council's fixed rate vs actual cost
The council's personal assistant hourly rate includes employment costs such as payroll fees, holiday pay, and sick pay. As a result, an employed PA will not receive the full hourly (council) rate as take-home pay. If you choose to pay your PA more than the council rate;
- You will need to cover the difference between the local authority rate, and the rate you have agreed to pay (also known as a top-up).
- The personal assistant must be appropriate for your assessed care needs.
For example: If the council rate is £15 per hour and you agree to pay your PA £20 per hour:
- The council will fund up to £15 per hour (inclusive of on costs).
- You must arrange for the remaining £5 per hour top-up into your direct payment account.
- The PA's actual take-home pay will be less than £20 per hour after payroll, and other employment costs are deducted.
Policy and guidance
We've updated our direct payments policy and guidance - this will be introduced as user agreements are updated from Summer 2026.