Household payroll

Nanny Tax Guide

A practical nanny tax guide for household employers.

Household payroll is different from small-business payroll because the employer is often a family, not a company. The practical question is whether you are paying household help in a way that creates employer tax and reporting responsibilities.

Costs to plan for

Plan around gross wages, possible employer taxes, payroll service fees, overtime, paid time off if offered, and state-specific requirements.

When a service helps

A household payroll service can be useful if you want help calculating wages, tracking taxes, preparing forms, and keeping deadlines straight.

Setup checklist

  • Clarify the worker relationship and pay terms.
  • Track hours and gross wages.
  • Understand employer tax responsibilities.
  • Decide whether to use household payroll software or a service.
  • Keep records for year-end forms.

Mistakes to avoid

Do not assume informal payments are automatically fine. The more regular and employer-directed the work is, the more important it is to check the rules.