I've not come across this before, but are people working as childminders always treated as being self employed (as stated in CPAG handbook p.955) even if, say, they are not actually self employed??

If treated as self employed their earnings would be treated as per HB reg 31(9) (i.e. net profit = 1/3 of earnings less tax and NI, with rest of earnings ignored). If this is the case would it also apply when a chilminder is on maternity leave getting statutory maternity pay from her 'employer'??

thanks! ..jim

No, the regs say "...where a person is self-employed as a childminder the amount of earnings referable to that employment shall be one-third of the gross receipts."

Remember also the remunerative work hours exclusion.

If they are employed then they are just another employee.

The DMG says

Childminders

26002 Many child-minders are S/E and any earnings received from self-employment should be treated as in DMG 36301
26003 Some child-minders are employees, for example a worker in a playgroup or a person who looks after a child in the child’s own home. These people may call themselves child-minders on the application form.
26004 If a child-minder is an employee, calculate the normal weekly earnings from that employment in the same way as for any employed earner.

Thanks Gareth, it did seem too good to be true!