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As a household employer, what am I required to do?
If you reach certain pay thresholds you are required to deduct certain taxes, pay certain taxes, and file certain returns. See the link to Federal Summary above and your own state Summary below.
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First, determine if you are a household employer. Who is a household employee?
Home health aide, nanny, housekeeper, and other domestic workers probably are legally your employees if they work for you and you pay them directly, not through an agency. one IRS definition another definition
common sense
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Use this site to help you do-it-yourself, or just to understand what is involved. Or simplify by signing up for our reasonably-priced online service. We make it easy for you, step-by-step.
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Second, determine if you meet wage thresholds.
Federal Thresholds for Nanny Tax payers: For SS/Medicare: Pay any one household worker $1400 or more in the calendar year. ($1300 in year 2002 or 2001)
For Unemployment Tax: Pay combined household wages of $1000 in any one calendar quarter or if you owed unemployment tax in prior year.
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State requirements below differ from Federal. We are adding states to our online service based upon demand.
Your state not included yet? Bookmark us and check back soon. |
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| Anything else I should think about? |
Check with the state and/or your insurance agent regarding your state's requirements for Worker's Compensation Insurance and/or Disability Insurance. Consider adding home workers to your homeowners insurance. Check with your insurance agent regarding auto insurance if your worker drives on the job. Consider providing health insurance, paid holidays, and vacation for full-time workers. |
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| California |
$750 wages in any quarter |
CA Summary |
CA Forms |
| Texas |
$1000 wages in any quarter |
TX Summary |
TX Forms |
| New York |
$500 wages in any quarter |
NY Summary |
NY Forms |
| Florida |
$1000 wages in any quarter |
FL Summary |
FL Forms |
| Illinois |
$1000 wages in any quarter |
IL Summary |
IL Forms |
| Pennsylvania |
$1000 wages in any quarter |
PA Summary |
PA Forms |
| Ohio |
$1000 wages in any quarter |
OH Summary |
OH Forms |
| Michigan |
$1000 wages in any quarter |
MI Summary |
MI Forms |
| New Jersey |
$1000 wages in any quarter |
NJ Summary |
NJ Forms |
| Georgia |
$1000 wages in any quarter |
GA Summary |
GA Forms |
| Massachusetts |
$1000 wages in any quarter |
MA Summary |
MA Forms |