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Household Employee (Nanny) Tax Calculator2026 $3,000 Threshold

What does this come to under the current IRS rules?

Social Security, Medicare and FUTA owed on a household employee's 2026 cash wages, employer and employee shares.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Employer's total federal payroll tax
$1,878
Reported on Schedule H for 2026
Employer Social Security (6.2%)
$1,488
Employer Medicare (1.45%)
$348
Drawn to one scale
Employer's total federal payroll tax$1,878
Employer Social Security (6.2%)$1,488
Employer Medicare (1.45%)$348
Employee share to withhold (7.65%)$1,836
FUTA at 0.6% net$42
All results
MeasureResult
Employer's total federal payroll tax$1,878
Social Security and Medicare applyYes, wages are $3,000 or more
Employer Social Security (6.2%)$1,488
Employer Medicare (1.45%)$348
Employee share to withhold (7.65%)$1,836
FUTA at 0.6% net
Assumes the full 5.4% state credit
$42
How this was worked out
Work shownrecomputed as you type
Social Security and Medicare apply when cash wages to one employee are $3,000 or more in 2026
Employer: 6.2% Social Security up to $184,500 + 1.45% Medicare; the same is withheld from the employee
FUTA applies when total household cash wages reach $1,000 in any quarter of 2025 or 2026: 6.0% of the first $7,000 less up to 5.4% credit

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Social Security and Medicare apply when cash wages to one employee are $3,000 or more in 2026
  • Employer: 6.2% Social Security up to $184,500 + 1.45% Medicare; the same is withheld from the employee
  • FUTA applies when total household cash wages reach $1,000 in any quarter of 2025 or 2026: 6.0% of the first $7,000 less up to 5.4% credit

How it works

Publication 926 for 2026 sets the household employee threshold at $3,000 of cash wages to any one employee for Social Security and Medicare. The Social Security wage base is $184,500. FUTA applies when you pay $1,000 or more in total cash wages to household employees in any calendar quarter of the current or prior year.

Wages to your spouse, your child under 21 or your parent are not counted for Social Security, Medicare or FUTA, with an exception for some parents caring for your child. Wages to an employee under 18 are not counted for Social Security and Medicare unless household work is the principal occupation. Additional Medicare Tax of 0.9% is withheld on wages above $200,000.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Can I pay the employee's share myself?

Yes. Paying it is extra wages for income tax, but not for Social Security, Medicare or FUTA.

Do I withhold income tax?

Only if the employee asks and you agree; Form W-4 is used.

Is a babysitter under 18 covered?

Not for Social Security and Medicare, unless household work is that person's principal occupation. A student is not in that case.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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