You have a household employee if you hired someone to do household
work and that worker is your employee. The worker is your employee if
you can control not only what work is done, but how it is done. If the
worker is your employee, it does not matter whether the work is full
time or part time, or that you hired the worker through an agency or
from a list provided by an agency or association. It also does not
matter whether you pay the worker on an hourly, daily, or weekly
basis, or by the job.
Example.
You pay Betty Shore to babysit your child and do light housework 4
days a week in your home. Betty follows your specific instructions
about household and child care duties. You provide the household
equipment and supplies that Betty needs to do her work. Betty is your
household employee.
Household work.
Household work is work done in or around your home by the following
people.
- Babysitters
- Cleaning people
- Housekeepers
- Nannies
- Health aides
- Private nurses
- Maids
- Caretakers
- Yard workers
- Similar domestic workers
Workers who are not your employees.
If only the worker can control how the work is done, the worker is
not your employee but is self-employed. A self-employed worker usually
provides his or her own tools and offers services to the general
public in an independent business.
A worker who performs child care services for you in his or her
home generally is not your employee.
If an agency provides the worker and controls what work is done and
how it is done, the worker is not your employee.
Table 1
Example.
You made an agreement with John Peters to care for your lawn. John
runs a lawn care business and offers his services to the general
public. He provides his own tools and supplies, and he hires and pays
any helpers he needs. Neither John nor his helpers are your household
employees.
More information.
More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide.
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