We employ a carer for a couple of hours a day - 6 days a week. She is registered as a sole trader and doesn't work more than 16 hours per week. She doesn't earn enough to pay any tax (we are the only family she works for). It gives her a bit of extra money each week. It works out really well as she treats our mum and dad like they are her own. We had to give up on agency workers via Social Services - it was too stressful.