你还得有worker comp 还得至少付最低工资。超过8个小时 Eight hours of labor constitutes a day's work, and employment beyond eight hours in any workday or more than six days in any workweek requires the employee to be compensated for the overtime at not less than:One and one-half times the employee's regular rate of pay for all hours worked in excess of eight hours up to and including 12 hours in any workday, and for the first eight hours worked on the seventh consecutive day of work in a workweek; and Double the employee's regular rate of pay for all hours worked in excess of 12 hours in any workday and for all hours worked in excess of eight on the seventh consecutive day of work in a workweek. 24小时住家的不知道怎么算，算不算etra hours.
我看了下pub 926是这么说的 “Although wages paid to a child, spouse, or parent may be excluded from social security, Medicare, and FUTA taxes as described earlier, these wages are still subject to federal income tax” 所以是不用withhold payroll tax然后grandparents自己要交income tax
首先，nanny和babysitter都算是household employee，就是说，你作为雇主，是他们的employer。这点和你请人来家割草刷漆之类的工种是很不一样的。IRS Publication 926是个很有用的guide: https://www.irs.gov/publications/p926 只要在一年内，你付给你的nanny/sitter的钱超过2,300，ta就算是你的雇员，你就是有责任报税的，否则深究的话是违法的。
具体我分四个方面来讲: (1) payroll/FICA tax (2) income tax (3) unemployment tax (4) Dependent FSA
(1) payroll/FICA tax 之前说了，如果你全年付给nanny的钱高于2,300，ta就是你的employee。所以你应该给他withhold并交FICA tax。一般来讲employer负责7.65%，employee自己负责7.65%。所以如果nanny一周工资800, 你withhold FICA tax之后付给ta 738.8 (=800*(1-7.65%))
(2) income tax income tax和上面的FICA tax不同，income tax完完全全是employee自己的责任。所以作为雇主，你可以帮她withhold，也可以不帮。看具体每个家庭和nanny之间的agreement。如果你打算帮nanny withhold，需要她填一张w4表格，就和我们自己在公司填的类似，这样你可以知道具体要withhold多少钱。Again，withhold income tax不是必须的。
FICA 和income tax，都是在你自己年底报税的时候报，有专门的一张Schedule H。你也可以自己估算，每个季度需要交多少Estimated tax，否则年底可能有underpayment penalty。
一年过完了之后，要给nanny发W-2。如果有人感兴趣我再回来更新如何issue W-2，数字算明白了其实很简单。
(3) unemployment tax 这个有两块，federal和state。unemployment tax完全是雇主的责任。这两项tax数量都很少，全年就几百块。 federal的同样是你年底报税的时候通过Schedule H来算。 state的需要每个季度报给state，雇了多少人，工资多少。我们州是第一个9000块要交unemployment tax，所以一般都是第一个季度交完之后的三个季度只需要报个数字，不需要交tax。
(4) Dependent FSA 走过了以上的报税步骤之后，给nanny的工资可以从Dependent FSA里reimburse一点(当然也是杯水车薪啦)
我觉得报税的好处主要有几点：一是一切合法合规，我们雇人的时候就明确说了我们会报税，这样一些偷奸耍滑爱占便宜的nanny就自动过滤掉了。二是也不怕nanny回头来要挟你非法雇工(参见版上最近盒饭热帖)。三，自己该做的做好了，不会有任何后顾之忧，也不怕任何人威胁，如果娃受欺负了，随时拿起法律武器保护自己。
好好保税的话雇nanny的成本还是挺高的，大概要高20%。 很多nanny也要求报税的话工资更高一点。 但是确实保护双方
Eight hours of labor constitutes a day's work, and employment beyond eight hours in any workday or more than six days in any workweek requires the employee to be compensated for the overtime at not less than:One and one-half times the employee's regular rate of pay for all hours worked in excess of eight hours up to and including 12 hours in any workday, and for the first eight hours worked on the seventh consecutive day of work in a workweek; and Double the employee's regular rate of pay for all hours worked in excess of 12 hours in any workday and for all hours worked in excess of eight on the seventh consecutive day of work in a workweek.
24小时住家的不知道怎么算，算不算etra hours.
请grandparents 在自己家babysit 孩子应该是不用交ｐａｙｒｏｌｌ ｔａｘ和ｕｎｅｍｐｌｏｙｍｅｎｔ ｔａｘ的， 所以即使付的钱很多，雇主也不需要ｗｉｔｈｈｏｌｄ ｐａｙｒｏｌｌ ｔａｘ，对吗？
我看了下pub 926是这么说的 “Although wages paid to a child, spouse, or parent may be excluded from social security, Medicare, and FUTA taxes as described earlier, these wages are still subject to federal income tax” 所以是不用withhold payroll tax然后grandparents自己要交income tax