Household Employer Responsibilities
What are my responsibilities as a household employer?
- Generally you must withhold federal income tax if you pay your household employee cash wages over $1,000 annually; see the IRS website for more information; or
- You and your employee enter into a voluntary agreement that you, as the employer, will withhold and pay income tax on behalf of the employee. (link to tax form and instructions)
- You must make unemployment insurance contributions if you paid cash wages of $1,000 or more in any calendar quarter during this year or last year.
- Be sure that your household (domestic) employee can legally work in the United States. When you hire a household employee to work for you on a regular basis, you and the employee must each complete part of the U.S. Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Be sure to keep this form for your records.
- Download the USCIS Handbook for Employers