Employers FAQs

Please select from an Employers category below to get more help.

Who is a domestic or household employer?

An employer of domestic services can be a:

  • Private household
  • Local college club
  • Local chapter of a college fraternity or sorority
  • Domestic work includes the services of cooks, waiters, waitresses, butlers, housekeepers, governesses, governors, maids, valets, baby-sitters, janitors, laundresses, caretakers, home health care workers, handypersons, gardeners, chauffeurs, crews of private yachts and pilots of private airplanes for family use.

A domestic employer becomes subject to state employment taxes as follows:

  • When cash wages of $1,000 or more are paid in a quarter.
  • Once a domestic employer meets the limits of cash wages, all cash and non-cash payments such as the value of meals and lodging must be reported as wages.