Disclaimer: This information is for educational purposes only and should not be considered professional legal or tax advice.
A household employer is defined as someone who pays an individual to perform duties in or around their home and has the right to control when, where, how or by whom the work should be performed. In short, all nanny employers are considered household employers. Which means that all nannies are employees, not independent contractors or business owners. Get more information in IRS Publication 926 Household Employer’s Tax Guide.