What does my state require?
The federal household-employer rules — Social Security and Medicare taxes, federal unemployment, Schedule H, the W-2 — apply no matter where you live. But most states add a layer of their own, and those rules vary widely. This guide stays federal-scoped on purpose: it won't quote your state's numbers (those change and differ), but it'll show you what states commonly require and how to find the specifics for yours.
Federal rules are just the baseline
Everything covered in the other guides — the wage threshold for Social Security and Medicare, federal unemployment tax, Schedule H, and the caregiver's W-2 — is federal, so it's the same in every state. Think of it as the floor you build on.
On top of that floor, states set their own requirements for household employers. Some are straightforward; some add real steps. The catch is that the details — thresholds, rates, forms, and deadlines — differ from state to state, so a number you read in a national guide may not be your state's number.
What states commonly add
The most common state-level item is unemployment insurance: many states require household employers to register and pay a state unemployment tax, sometimes starting at a different wage point than the federal one. States with an income tax may also expect you to withhold or handle state income tax on the caregiver's wages.
Depending on the state, you might also encounter new-hire reporting, state disability or paid-family-leave contributions, or workers' compensation coverage for a household employee. Which of these apply, and at what thresholds, is exactly what varies — so treat this as a checklist of what to ask about, not a set of rules.
How to find your state's rules
Two state agencies cover most of it: your state's tax or revenue department (for income-tax withholding) and its labor or unemployment department (for state unemployment registration and tax). Their sites generally have a household- or domestic-employer section, and searching your state's name with the term household employer usually lands you on the right page.
For anything beyond the basics — or if your situation is at all unusual — an elder-law attorney or a tax advisor who handles household payroll can tell you exactly what your state requires. When in doubt, confirm with your state agency or a professional rather than a national guide.
Where KinPayroll fits
KinPayroll gets the federal household-employer side right — tracking wages, calculating the federal withholdings, and generating Schedule H and the W-2 — and keeps the clean records any state filing will also draw on. It's the federal foundation, handled.
State requirements vary too much to treat as one-size-fits-all, so for state-specific registration and filings you'll generally work with your state's agency or a local advisor. Use KinPayroll for the federal core and clean records, and confirm your state's specifics with the right state resource.
This guide is general information, not tax or legal advice. Tax and Medicaid outcomes depend on your specific situation and your state's rules — confirm with a qualified tax advisor or elder-law professional before acting.