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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.​

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Steps to Pay

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) by filling out and filing the UI-1 DOM form with IDES.
  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.

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