Household Employer

Household Employment

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 2018 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 2018 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.

Household Workers



EFW2 Publication 42-007   

  Other Changes Page ii

· The 2018 Social Security and Medicare coverage threshold for Household wages is $2,100. · Record names were standardized throughout the document.

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