Are all household workers covered?
When you pay a household worker $1,400 or more in cash wages during the year, the wages are covered by Social Security. However, special rules apply in the following situations. If you run a hotel, rooming house or boarding house, all wages you pay employees must be reported, even if they are less than $1,400 for the year. You do not have to pay Social Security taxes for household workers (such as baby sitters) who are younger than age 18, unless household employment is the workers primary occupation. If you hire your children who are 21 or older to perform household work for you, you have to pay Social Security tax on their wages. Household work performed by your parent may require taxes be paid in certain situations. Contact any Social Security office for more information. How to report wages Contact IRS about reporting requirements or forms. Employees there will tell you how to complete forms and when and where to file them. But here are a few things you may want to know. Keeping re
