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The State of Illinois will be performing maintenance on Sunday April 19, 2026 between the hours of 6AM and 12 Noon. Individuals filing an unemployment insurance claim during this time may experience an interruption and attempt to file later in the day. Thank you for your patience.

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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.​

 

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).
    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.

 

Additional Publications

  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

 

Useful Links

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