Household Employment
Household worker—for example, a cook, gardener, or baby sitter—and earns $2,800 or more in wages (including cash) during 2025 from one employer, that employer must deduct Social Security and Medicare taxes from wages. The employer will report earnings to Social Security after the end of the year.
See > employer/EFW2&EFW2C.htm
See > pubs/EN-05-10021.pdf or attached PDF below.
Please contact your CPA, Tax Attorney or IRS/SSA for more information as needed.