If you are a household worker—for example, a cook, gardener, or baby sitter—and you earn $2,100 or more in cash wages during 2019 from one employer, that employer must deduct Social Security and Medicare taxes from your wages. The employer will report your earnings to Social Security after the end of the year.
If you earn less than $2,100 in 2019 from that employer, the earnings are not covered and will not be reported.
Earnings for household workers (such as baby sitters) who are under age 18 are exempt from Social Security and Medicare taxes unless household work is the young person's primary occupation.
Other Changes Page ii
- The 2019 Social Security and Medicare coverage threshold for Household wages is $2,100.
- The Social Security Wage Base for tax year 2019 is $132,900.