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Household Employees
If you hire someone to do household work and that worker is your employee, you are that individual's employer. For tax purposes, the worker is your employee if you can control not only what work is done, but how it is done. The following resources provide regualtions and resources revelant to household employers.
- Hiring Household Employees
Internal Revenue's definition of types of household employees. - Household Employer's Tax Guide
Federal tax information. - Employment Taxes for Household Employees
Details withholding and other tax issues of hiring a household employee - Social Security and Medicare Taxes for Household Workers
Provides household employers about information on social security and Medicare taxes.
If you're hiring alien laborers, the Department of State's Determining Prevailing Wage Requirement for Visas of Domestic Workers page provides employers of household workers information on the prevailing wage statistics. U.S. consular officers rely upon this information when determining whether employment contract provisions satisfy applicable prevailing wage requirements for domestic helper B-1 applicants.
