IRS Publication 926

A document published by the Internal Revenue Service (IRS) that provides information for individuals who employ a household employee. Examples of household employees include maids, nannies, yard workers, drivers and caretakers. Employers of household employees may have to pay state and federal employment taxes, including Social Security, Medicare and unemployment.

The IRS indicates that a household worker is considered an employee if that individual is told what work is to be done, and how it should be done. If the worker meets those standards then he or she is considered an employee, even if not employed full-time or hired from an agency, and even if that employee is not paid on a standard schedule.


It is unlawful to employ someone if he or she is not legally authorized to work in the United States. When hiring a household employee, the taxpayer must complete Form I-9 from the U.S. Citizenship and Immigration Services.