Department of Labor

Introduction & Background

Important Highlights

Contributions

Federal Unemployment Tax Act (FUTA)

Experience Rating

Reimbursing Employers

Records, Reports, and Audits

Independent Contractors

Localized and Non-Localized Employment

Reciprocal Coverage

Combined Wage Claims

Interstate Claims

Benefit Payment Program

Employment Service

Forms

Glossary

FAQ'S

The following questions are the most common asked by domestic service employers:

Q: We have a maid. How can I tell if I am required to pay unemployment insurance taxes?
A: The key is how much CASH wages you pay to your household help. If you paid $500.00 in any calendar quarter of this year or the preceding year, the job of everyone working for you in your home is covered. That does not mean $500.00 to each employee; it means $500.00 total cash wages. In other words, if you employed two individuals and paid each $250.00 in a quarter that adds up to $500.00 and means their jobs are covered.

Q: Are baby sitters counted as household employees?
A: Yes. If over 18, the babysitter is an employee for our purposes. Here are examples of some other individuals considered household employees: cleaning women, governesses, chauffeurs and gardeners. Your spouse and your minor children are not considered employees for these purposes.

Q: I have a nurse who performs service for me at my residence. Would she be covered under the law?
A: A licensed nurse called in on a special case, who is not subject to any direction or control from the person who retains her services, is considered an independent contractor and not covered. However, a nurse, regardless of her professional standing, who does not offer her services widely and who devotes her services exclusively to one patient under contract of hire usually over an extended period of time has removed herself from the professional labor market and is an employee covered under the law.

Q: I have paid $500.00 in cash wages, within one calendar quarter, to individuals working in my home. What should I do?
A: You should write or telephone this Agency and we will mail you our official registration form to complete and return. You will then be officially notified of your liability.

Q: What is expected of me after I receive notice that I am a liable employer?
A: Reporting forms will be sent to you on which you will enter certain information. When computing wages for this report, include, in addition to cash wages, the cash value of any room and board you gave your employee(s) during the quarter.