ERROR MSGEmployment Taxes for Household Employers If you pay someone to come to your home and care for your dependentor spouse, you may be a household employer who has to have an employeridentification number (EIN) and pay employment taxes. If theindividuals who work in your home are self-employed, you are notliable for any of the taxes discussed in this section. Self-employedpersons who are in business for themselves are not householdemployees. Usually, you are not five star hotel in Essena household employer if theperson who cares for your dependent or spouse does so at his or herhome or place of business. If you use a placement agency that exercises control over what workis done and how it will be done by a babysitter or companion who worksin your home, that person is not your employee. This control couldinclude providing rules of conduct and appearance and requiringregular reports. In this case, you do not have to pay employmenttaxes. But, if an agency merely gives you a list of sitters and youhire one from that list, the sitter may be your employee. If you have a household employee you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and ERROR MSGFederal income tax withholding. chambres d'hotel de luxe WaterfordSocial security and Medicare taxes are generally withheld fromthe employee's pay and matched by the employer. Federal unemployment(FUTA) tax is paid by the employer only and provides for payments ofunemployment compensation to workers who have lost their jobs. Federalincome tax is withheld from the employee's total pay if the employeeasks you to do so and you agree. For more information on a household employer's taxresponsibilities, see Publication 926hoteles en Hanover and Schedule H (Form 1040) andits instructions. State employment tax.You may also have to pay state unemployment tax. Contact your stateunemployment tax office for information. You should also find outwhether you need to pay or collect other state employment taxes orcarry worker's compensation insurance. A list of state unemploymenttax agencies, including addresses and phone numbers, is in Publication 926.