NANNY TAX IRELAND
Registering Child Minders As Employees
If you have children, you might hire a childminder, nanny or au pair to care for them in your own home. If so, you may have to register as an employer. This means you must keep proper records of your employees and deduct tax from the money you pay them.
You must register as an employer if you pay your childminder or employee more than:
€8 per week (or €36 per month), if they are a full time employee
€2 per week (or €9 per month), if they have another employment.
You can find more information about being an employer in Employing people.