PA Employment Costs

There are costs that relate to employing Personal Assistants that it’s important to be aware of as an Employer.

As well as the minimum wage, there are other costs which may change each year.

This may look complicated, but as a PA Employer you can use a Payroll Company to keep on top of these changes and make sure you are paying your PAs the correct rates.

You can find out more about Payroll Companies in the Resources at the bottom of this page.

Which costs may change from year to year?

The costs that may change from year to year are:

  • The National Minimum Wage for Personal Assistants.
  • Tax rates
  • National Insurance
  • Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay
  • Statutory Sick Pay (SSP)
  • Student loan payments
  • Mileage allowance payments for employee vehicles.

Next steps

Take a look at the Resource below from the HMRC to guide you in more detail, or read about how a Payroll company can help you manage all the costs for your PAs.

Part of
Last Updated
11 June 2024
First Published
28 March 2022
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Please note that the information contained in this Handbook is provided for guidance purposes only. Every reasonable effort is made to make the information accurate and up to date, but no responsibility for its accuracy and correctness, or for any consequences of relying on it, is assumed by Self Directed Support Scotland or any other contributing party.

The information does not, and is not intended to, amount to legal advice. You are strongly advised to obtain specific, personal and professional advice from a lawyer about employment law matters, or an accountant/ tax specialist about taxation matters, and from HMRC and your insurers. You should not rely solely on the information in this Handbook. Support organisations listed in this Handbook can help you find appropriate sources of advice.