A domestic (household) worker such as a maid, sitter, health care provider, or gardener is generally considered an employee of the homeowner if the homeowner can control how the work is done. Whether the worker is full or part-time and how the worker is paid have little determination on whether the worker is an employee or independent contractor. Domestic employers are required to withhold and pay FICA tax on wages of $1,600 or more per year per employee ($1,700 in 2009). However, they are not required to withhold federal income tax unless the employee requests that taxes be withheld. If the employee does request withholding, the employee must complete Form W-4 so that the employer can determine how much tax to withhold.
