This is a plain-English explanation of who qualifies as your household employee, from a common-sense point of view. It is not official or definitive in any way, but it is easy to understand. If you need an official determination, please go to the appropriate tax authorities for a determination. The U.S. Federal government, for instance, has a form titled Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. That form is linked on our website on the Federal Forms page. States usually have similar procedures for that determination, though normally the state employee status will be the same as the federal employee status. However, if you have an uncomplicated situation, this may help: If you pay the worker directly for household services, the worker is probably your household employee. If an agency sends the worker, the agency bills you, and the agency pays the worker, the worker is not your household employee. If the worker is a small business that does a service for many customers, conducts itself as a business, files taxes as a business, advertises itself as such, and issues you a business invoice for their services, then the worker is probably not your household employee. If an agency sent you the worker originally, but you then hired the worker, and you pay the worker directly not the agency, the worker is probably your household employee. Whether the worker is part-time or full-time makes no difference. Wages paid in money are subject, but a worker may also be provided with room, board, and other advantages in return for services. If those non-cash benefits are paid for the benefit of the worker, they may also be taxable wages, however, if they are supplied for the benefit of the employer, and are a condition of employment, they may not be taxable wages. So, when you have a worker who lives-in, you require that worker to live-in because it is necessary for the performance of their duties, then you probably do not have to report the value of room and board for federal employment tax purpose nor for income tax purposes. However, some states do not follow the federal lead, and do subject those values to state employment taxes. Your spouse is not your household employee. Your child under the age of 18 is not your household employee. (age 21 for federal and some states) Your parent is usually not your household employee, except in certain special cases. Any person under the age of 18 who is a student is not your household employee. You can pay small amounts of household employment wages before becoming subject to the filing requirements. Be sure to check both federal and state wage thresholds for the various kinds of employment taxes before deciding whether you are required to file. (see our home page)