您可能会遵循所有规则，以便为您的小型企业员工运营薪资，但您的家庭工人呢？

Regardless of whether you are an entrepreneur, employing a household worker makes you an employer. And as an employer, you are required to pay household employment taxes, otherwise known as the nanny tax.

Employing a nanny isn’t a spoonful of sugar if you don’t follow nanny tax rules. Read on to learn about the nanny tax, how to legally hire a household worker, and your depositing and filing responsibilities.

什么是保姆税？

保姆税由社会保障，医疗保险和联邦组成unemployment taxes。雇用家庭工人并高于IRS门槛的个人被视为雇主，使他们负责支付和扣缴保姆税。联邦，州和local income taxes不包括在保姆税中。

You must pay Social Security and Medicare (FICA) taxes for each qualifying household employee who earns above the IRS threshold of $2,100 in 2019. Pay federal unemployment (FUTA) tax for each employee you pay $1,000 or more to in a calendar quarter. You may be required to handle FICA, FUTA, or both.

So, who is a qualifying household employee? Household employees are workers who perform work in or around your home. Babysitters, caretakers, housekeepers, nannies, and yard workers are examples of qualifying household employees.

如果您向您的配偶支付工资，则不得不扣留或支付社会保障，医疗保险或Futa税，但在21岁或父母的父母。如果您雇用18岁以下的人，您也不必支付社会保障或医疗保险税。

There are restrictions to nanny tax exemptions you should know about. ConsultIRS Publication 926有关限制的更多信息。

A closer look at nanny payroll taxes

Skipping your nanny tax responsibilities could open the door to IRS penalties. Instead, stay on top of your nanny payroll responsibilities.

If you meet the Social Security and Medicare requirements, you must withhold and pay the tax on the employee’s wages. FICA tax is an employee and employer tax, meaning you pay half and withhold the other half from the employee’s wages.

TheSocial Security tax率为6.2％。您必须从员工的工资中扣留6.2％，并支付6.2％的匹配雇主缴款。继续扣留并支付社会保障税，直到员工获得高于Social Security wage base。

医疗保险税is 1.45%. Withhold 1.45% from the employee’s earnings and pay a matching 1.45%. There is also an additional Medicare tax (employee only) of 0.9% if the employee earns above a certain threshold.

You can choose to pay both the employer and employee portions of FICA tax. If you do, you will pay a total of 15.3% for the employer and employee portions of Social Security and Medicare taxes.

您也可能负责支付联邦失业税。Futa税是仅雇主的税收税，这是员工收入的最初7000美元的税收。Futa税是员工盈利的6％，但您可能有资格获得高达5.4％的税收抵免，这将使您的Futa税率降至0.6％。

If you are responsible for the nanny tax, you do not need to handle联邦所得税扣缴。Household workers must pay income tax on their own. However, you can choose to withhold income tax if your employee requests it.

您所在的州可能需要您支付国家失业税。联系您的州以了解您的州失业税要求。

Tax deduction

您可能能够为儿童和依赖护理费用申请税收抵免，这将减少您的纳税责任。符合资格，您必须符合IRS要求，这些要求出版物503.。

Nanny tax rules to follow when hiring

When you hire a household employee and handle the nanny tax, you need to verify the worker is eligible to work in the United States,apply for an EIN（雇主识别号码），并建立工资单。

如果您同意拒绝联邦所得税，则员工也必须完成表格W-4, Employee’s Withholding Allowance Certificate.

To verify the worker can legally work in the U.S., you and your household employee must completeForm I-9, Employment Eligibility Verification. If you are required to handle Social Security and Medicare taxes, ask the employee to show you their Social Security card, and record their number.

You also need an EIN. An EIN is similar to a Social Security number. Your EIN identifies you as a household employer so you can file nanny taxes.

Lastly, you must implement a payroll method to accurately withhold and pay payroll taxes. Be sure to withhold the employee portion of FICA tax, if applicable, before you give the employee their wages. Usingvwin.comac德赢官方首页 可以简化税收计算。

提交和支付保姆税

您负责将保姆报告给IRS。您如何提交和支付保姆税取决于您是否拥有小型企业。

All household employers must complete Form W-2, Wage and Tax Statement. Distribute theW-2 formto your employee(s), the Social Security Administration, and (if applicable) state tax department.

非企业所有者

If you do not also own a small business, you have a few options for paying the nanny tax.

您可以要求您的雇主从您的工资中扣留更多金钱以覆盖保姆税，全年制定估计的纳税，或者在您提交个人纳税申报表时进行一次一次性付款。

UseSchedule H (Form 1040), Household Employment Taxes, to report wages subject to the nanny tax and your tax liability.

业主

如果您拥有小型企业，您可以将您的家庭员工工资税与您的业务员工存款结合起来。您存入保姆税的频率均取决于您的小型商业税款计划，该计划是基于A的lookback period。You will either make monthly or semiweekly deposits.

You can also combine your reporting responsibilities. As a business owner, you must report FICA and federal income taxes onIRS Form 941, Employer’s Quarterly Federal Tax Return, or Form 944, Employer’s Annual Federal Tax Return. And, you must report FUTA tax on表格940., Employer’s Annual Federal Unemployment (FUTA) Tax Return. If you are responsible for FICA and FUTA taxes for your household employees, include them on your forms.

如果您将业务员工和家庭员工的存款和报告结合起来，您不必提交Chaless H.

保持记录中

在您的纳税申报表或纳税截止日期后，请务必保持与薪酬相关的记录至少四年，以较晚者为准。挂上日程表H或雇主纳税申报表（例如，表格941）和支付存根等记录。

需要帮助计算您的保姆纳税责任吗？爱国者的在线payroll可以帮助。输入您的家庭员工的工作时间并付费率，我们将计算您的FICA和FUTA税。今天获得免费试用！

This is not intended as legal advice; for more information, please点击这里。