EMPLOYER’S GUIDE
Many people hire housekeepers, maids, baby sitters, gardeners, and others to work in and around their home. Although sometimes self-employed, generally, such workers are considered household employees. If you pay cash wages of $1,600 or more in one year to a household employee or to: Your child, age 18 or older, or. A person under age 18, who performs household work as his or her principal ... ................
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