Quick answer: Yes, if you pay one household worker $3,000 or more in cash wages in 2026: you owe Social Security and Medicare (7.65% from you, 7.65% withheld from them). Paying $1,000 or more in any quarter adds federal unemployment tax and Florida reemployment tax. Florida has no state income tax. You report federal taxes on Schedule H.
A nanny, housekeeper or private cook who works in your home, on your schedule and under your direction, is usually your household employee. That makes you a household employer. This is what the IRS and Florida expect from you in 2026.
1. Social Security and Medicare
- Threshold: $3,000 or more in cash wages paid to one household employee in 2026.
- Rates: Social Security 6.2% plus Medicare 1.45%, from the employee and the same from you: 7.65% each side.
- Who doesn't count: wages paid to your spouse, to your child under 21, to your parent (with narrow exceptions), and to an employee under 18 at any time in 2026 unless household work is their main occupation.
2. Federal unemployment tax (FUTA)
- Threshold: total cash wages of $1,000 or more to household employees in any calendar quarter of 2025 or 2026.
- Rate: 6.0% of the first $7,000 you pay each employee in the year. You may get a credit of up to 5.4% for state unemployment tax, for a net rate of 0.6%. FUTA is paid only by you, never withheld from the employee.
3. Federal income tax
You don't have to withhold federal income tax. You withhold it only if your employee asks and you agree.
4. Paperwork and deadlines
- Get an employer identification number (EIN) from the IRS; your Social Security number won't do.
- You and your employee each complete Form I-9 (employment eligibility). Keep it; don't send it.
- File Form W-2 for 2026 with the Social Security Administration by February 1, 2027, and give your employee a copy.
- File Schedule H (Form 1040) with your 2026 federal return by April 15, 2027. To avoid a large bill, you can have more tax withheld from your own paycheck or make estimated payments during the year.
5. Florida
- No state income tax. Florida has no personal income tax, so there's nothing to withhold for the state.
- Reemployment tax (Florida's unemployment tax): a private home becomes liable after paying $1,000 in cash wages for domestic services in a calendar quarter. It applies to the first $7,000 of each employee's wages in the year, and the initial rate for new employers is 2.7%. Register with the Florida Department of Revenue. Employers of domestic employees only can file an annual report (Form RT-7) instead of quarterly ones.
- Minimum wage: an employee must be paid at least the Florida minimum wage, $15.00/hour since September 30, 2026.
When the worker isn't your employee
If an agency provides the worker and controls what work is done and how, the worker isn't your employee. A house cleaner with her own business who cleans many homes, brings her own supplies and sets her own methods is often self-employed. Famyle is not an agency: when you hire through Famyle, the professional works for you.
Many families use a household payroll service or an accountant to handle this. See also how to hire a household employee in Florida and the housekeeper hiring checklist.
This is general information, not tax advice. Rules change every year; check IRS Publication 926 and the Florida Department of Revenue, or talk to a tax professional, for your situation.
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Frequently asked questions
What is the nanny tax threshold for 2026?
$3,000 in cash wages paid to one household employee during 2026. At that point Social Security and Medicare taxes apply to all of that employee's cash wages (IRS Publication 926).
Does Florida have a state income tax on nanny wages?
No. Florida has no personal income tax. Florida does have a reemployment tax for household employers who pay $1,000 or more in cash wages in a calendar quarter.
Do I need to give my nanny a W-2?
If you owe Social Security and Medicare taxes on their wages, yes. For 2026 wages, file the W-2 with the Social Security Administration by February 1, 2027.
Is my house cleaner my employee?
It depends on control. A housekeeper on your schedule is usually your employee; a cleaner who runs her own business, serves many clients and brings her own supplies is often self-employed.
Last updated 2026-11-07. This guide is general information, not legal or tax advice.