NMWM06050 - Specific occupations and special groups: carers including foster carers
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).