Why must taxes, unemployment, and workers compensation be paid for attendants serving in my home?
All employers are, by law, responsible for withholding taxes on wages and unemployment insurance. It has been determined by the federal Internal Revenue Service and the Kansas Department of Human Resources that, when the person or parent/guardian is self-directing, the person or parent/guardian is the employer. Therefore, they must work with the CDDO to agree on an acceptable way to meet these employer obligations. This requirement is a protection for the person or family because, if required withholding is not paid, the person or family may be held responsible for back payments and penalties.