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Contents

Official guidance
National Minimum Wage Manual

NMWM06000 · Specific occupations and special groups: contents (in alphabetical order)

  • NMWM06010 · Specific occupations and special groups: introduction
  • NMWM06020 · Specific occupations and special groups: agricultural workers
  • NMWM06030 · Specific occupations and special groups: examples of occupations covered by the Agricultural Wages Orders
  • NMWM06040 · Specific occupations and special groups: Armed Forces, Cadet Force Adult Volunteers and workers at military bases
  • NMWM06050 · Specific occupations and special groups: carers including foster carers
  • NMWM06060 · Specific occupations and special groups: charity workers
  • NMWM06070 · Specific occupations and special groups: childcare sector
  • NMWM06080 · Specific occupations and special groups: composite service companies, umbrella companies and managed service companies
  • NMWM06090 · Specific occupations and special groups: crown employment
  • NMWM06100 · Specific occupations and special groups: disabled workers
  • NMWM06110 · Specific occupations and special groups: Embassy and High Commission staff
  • NMWM06120 · Specific occupations and special groups: football players
  • NMWM06130 · Specific occupations and special groups: gangmaster supplied labour
  • NMWM06140 · Specific occupations and special groups: hairdressers
  • NMWM06150 · Specific occupations and special groups: House of Lords and House of Commons staff
  • NMWM06160 · Specific occupations and special groups: immigration and detained persons
  • NMWM06170 · Specific occupations and special groups: interns
  • NMWM06175 · Specific occupations and special groups: limited liability partnerships
  • NMWM06180 · Specific occupations and special groups: mariners and seafarers
  • NMWM06185 · Specific occupations and special groups: mariners and seafarers from 1 October 2020
  • NMWM06190 · Specific occupations and special groups: migrant workers
  • NMWM06200 · Specific occupations and special groups: offshore workers
  • NMWM06205 · Specific occupations and special groups: offshore workers from 1 October 2020
  • NMWM06210 · Specific occupations and special groups: prisoners
  • NMWM06220 · Specific occupations and special groups: seasonal workers the Seasonal Workers VISA Scheme and the Seasonal Agricultural Workers Scheme (SAWS)
  • NMWM06230 · Specific occupations and special groups: share fishermen
  • NMWM06240 · Specific occupations and special groups: shareholders
  • NMWM06250 · Specific occupations and special groups: sports clubs volunteers
  • NMWM06260 · Specific occupations and special groups: students and gap year students
  • NMWM06270 · Specific occupations and special groups: taxi drivers
  • NMWM06280 · Specific occupations and special groups: therapeutic workers
  • NMWM06290 · Specific occupations and special groups: trainee teachers
  • NMWM06300 · Specific occupations and special groups: TV and film industry
  • NMWM06310 · Specific occupations and special groups: UK nationals working abroad
  • NMWM06320 · Specific occupations and special groups: workers coming from abroad
  • NMWM06330 · Specific occupations and special groups: Worker Registration Scheme
  1. Specific occupations and special groups: contents (in alphabetical order)
  2. Specific occupations and special groups: carers including foster carers

NMWM06050 | Specific occupations and special groups: carers including foster carers

From HM Revenue & Customs · National Minimum Wage Manual

There are no special rules in National Minimum Wage legislation regarding people looking after someone as a carer or foster carer.

It is possible for a person requiring care to engage a worker to undertake this role - although it is probably more likely that they would engage the person through an agency (NMWM05110).

It is common for foster carers to consider themselves as self-employed or non-employed. For tax and national insurance purposes foster carers who provide foster care to children and young people placed with them either by local authorities or independent fostering providers are treated as having self -employed status.

However, for National Minimum Wage purposes it is necessary to consider each case on its own merits. If it is not clear whether a person acting as a carer or foster carer is a worker (NMWM05020) or not then it is necessary to establish their status (NMWM04000).

See also: Living as Part of the Family (NMWM05180).

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