The following definition of household employment comes from the Minnesota Workforce Center. Duties in an employer’s household that administer to the personal wants and comforts of the employer and other members of the household. Domestic service can be performed in a private home, a local college club, or a local chapter of a college sorority or fraternity. A private home can include any shelter used as a dwelling, or a room or suite in a hospital, hotel, or nursing home. Domestic service includes duties performed by: cooks, waiters and waitresses butlers, maids & housekeepers caretakers, gardeners & handymen governesses, babysitters & nursemaids chauffeurs, housemen, footmen, watchmen valets, companions, grooms laundresses & seamstresses Wages paid to an employee by a liable domestic employer can be used as wage credits if the employee files a claim for Unemployment benefits. Wages Paid For Domestic Service Domestic employees are commonly paid in cash, but may also be provided with room, board, and other advantages in return for services. The fair market value of all such considerations may be reportable as wages for UI Tax purposes. Special Situations Domestic Service Performed by a Relative Domestic service performed by a relative of an individual who is a domestic employer is covered employment, with the following exceptions: Service performed for an individual by his or her spouse Service performed by a child under the age of 18 for his or her parent or parents Service performed for an individual by his or her parent Domestic Service Authorized or Provided by an Agency Any agency providing or authorizing the hiring of homeworkers or personal care attendants in a private home is the employer of those individuals. The services are not considered domestic if the recipient would not receive the care unless it is provided or funded by the agency. Workers Placed Through Referral or a Placement Agency Domestic workers referred to jobs through employment placement agencies that neither supervise nor pay them directly are employees of the recipient of the services. However, if the agency is in the business of providing temporary services to clients, the agency is the employer, and the services are considered nondomestic. Registered and Licensed Practical Nurses Registered nurses and licensed practical nurses who are engaged by hospitals, nursing homes, physicians, government agencies or commercial businesses generally are nondomestic workers. Nurses Aides and Patient Helpers Nurses' aides and patient helpers who perform services in a private home are usually performing domestic services. Patient helpers selected by patients who require their services are generally employed by the patient. Service Performed for a Member of a Religious Order Service performed in the private home of a member of a religious order is domestic if the worker is employed by the member of the order, or if the funds for the worker’s wages are not specifically provided by the church or religious order. Funds provided by the congregation of a church are considered as being provided by the church. If the worker is in the employ of the church or religious order, the service is excluded from coverage for UI Tax purposes. If the spouse of the member hires and directs the worker, the spouse is the employer. Service Performed by an Employee of a Landlord Service performed in and around rental units by an employee of a landlord is not domestic service, unless it is performed in the private residence of the landlord. The Minnesota Department of Economic Security publishes this information for illustration only. It does not have the force of law. Other unemployment rules or law may apply to your specific situation.