Yes, household employers (individuals who hire domestic workers such as nannies, housekeepers, or caregivers) are required to withhold and pay Social Security and Medicare taxes for their household employees. The tax rates are the same as for regular employees – 6.2% for Social Security (up to the wage base limit) and 1.45% for Medicare. Household employers must also pay the employer’s share of these taxes. The requirements and thresholds for paying these taxes are outlined in Section 3121(a)(7) [https://www.law.cornell.edu/uscode/text/26/3121#a_7] of the Internal Revenue Code.
A