Who Is a Household Employee? The information in this publication applies to you only if you paysomeone for household work and that worker is your employee. Householdwork is work done in or around your home by babysitters, nannies,health aides, private nurses, maids, caretakers, yard workers, andsimilar domestic workers. Therefore, you are not normally a householdemployer if, for example, another person performs child care servicesfor you in his or her own home. A household worker is your employee if you can control not onlywhat work is done, but how it is done. If the worker is your employee,it does not matter whether the work is full time or part time, or thatyou hired the worker through an agency or from a list provided by anagency or association. It also does not matter whether you pay theworker on an hourly, daily, or weekly basis, or by the job. If only the worker can control how the work is done, the worker isnot your employee but is self-employed. A self-employed worker usuallyprovides his or her own tools and offers services to the generalpublic in an independent business. If an agency provides the workerand controls what work is done and how it is done, the worker is notyour employee. More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Table 1 Example 1.Krakow hotel roomsYou pay Betty Shore to babysit your child and do light housework 4days a week in your home. Betty follows your specific instructionsabout household and child care duties. You provide the householdequipment and supplies that Betty needs to do her work. Betty is yourhousehold employee. Example 2.Alojamiento en posada/pension/parador MikonosYou made an agreement with John Peters to care for your lawn. Johnruns a lawn care business and offers his services to the generalpublic. He provides his own tools and supplies, and he hires and paysany helpers he needs. Neither John nor his helpers are your householdemployees.