Who Pays Social Security Taxes for Domestic Workers?
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* In the April 19 Shop Talk column, there was a question whether the employer of a domestic worker is obligated to pay Social Security taxes. The answer depends on the relationship between the worker and the employer.
If domestic workers have their own janitorial or cleaning service where they bring their own equipment--vacuum cleaner, brooms, mops and cleaning supplies--they are considered self-employed and required to pay Social Security taxes as a self-employed individual.
But if the domestic worker goes to the home, uses the supplies provided by the homeowner and follows the directions given by the employer, an employer-employee relationship exists and the employer is required under the law to pay Social Security taxes and give the worker a W-2 form each year.
If an employer or domestic worker is in doubt about the relationship they have, they can contact Social Security at (800) 772-1213 and we can assess the individual case.
MARIANA GITOMER
Social Security Administration
Los Angeles
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