Household Employer (Worker) Taxes and Reporting

Anyone who pays a nanny, housekeeper, home health aide or other household employee to work in their home is a household employer.

Household employers can file their unemployment insurance contributions annually with IDES.  The new "Return for Household Employers - Unemployment Contributions" (UI-HA; see below) is now available.  This form is not to be used for Illinois Department of Revenue payments.​

If you qualify as a household employer and want to pay your taxes once a year, follow these steps:

1. ​Register as a household (domestic) employer (if you are not already registered).
   To complete your registration, you should now use the IDES REG-UI-1 Report to Determine Liability Under the Unemployment Insurance Act form. You can access the form online through MyTax Illinois and then Register a new business (Form REG-1). A paper copy of the REG-UI-1 form is also available.  Contact the IDES Employer Hotline at 1-800-247-4984 if you have any questions about MyTax Illinois or the REG-UI-1 form.
   
2. Report any newly hired employees within 20 days of the date of hire.
3. UI-HA forms are due by April 15 of the following year.

1. Internal Revenue Service: Household Employer's Tax Guide
2. Social Security Administration: Household Workers Publication
3. U.S. Citizenship and Immigration Services Verification Process
4. Learn more about your responsibilities as a household employer

1. Illinois Department of Revenue: Tax Forms
2. Illinois Department of Revenue: Withholding and Paying
3. Household Employer Taxes​