PAYE72010 - PAYE operation: payments for PAYE purposes: agencies which introduce domestic cleaners to householders

There are firms that act as introduction agencies where domestic householders wish to engage cleaners to work for a few hours each week.

The agencies only receive

  • An introduction fee from the householder for example
  • One single payment

Or

  • Payment at a regular intervals during the period a cleaner is supplied to the householder

Or

  • Commission from the cleaner

The cleaner is paid directly by the householder.

The agency has no PAYE responsibilities in these circumstances and you should not pursue the question of PAYE with the householders.

Advice on this area may be sought from  PSN PAYE Technical, Shipley.