¿Qué impuestos laborales paga mi niñera (empleada doméstica, sirvienta)?

Nanny payroll taxes, what are they?  First it is important to understand the so called “nanny taxes” apply to ALL household employees, not just nannies. Your household employee (nanny, housekeeper, senior caregiver, etc.) contributes to or pays:

  • Social Security & Medicare Taxes (via payroll deduction)
  • Employee Disability/Unemployment Taxes where required.
  • Federal/State Income Taxes
El empleador es el único responsable de la retención y el pago de los impuestos de Seguridad Social y Medicare. – the nanny payroll taxes. Should the employer fail to collect this tax from the employee via periodic payroll deductions, the employer remains responsible to remit or pay the tax to the IRS. The household employee CANNOT remit their share of Social Security and Medicare tax independent of the employer.

No hay plazo de prescripción para las obligaciones fiscales del empleador en cuanto a la nómina de la niñera.

This is an important point families need to understand! Should the employment relationship end badly or suddenly, the nanny may need to file for unemployment compensation or benefits. In a situation where the nanny was being paid off the books, she will still be entitled to benefits – the only consideration she is likely to have when her groceries or rent are on the line. The family in these situations becomes 100% responsible for all Social Security and Medicare taxes – both the employer and employee portion. There can be substantial back nanny tax payments and unemployment insurance payments, as well as penalties and interest due. The protections of unemployment insurance are generally extended to todos los trabajadores, ya sea que tengan autorización legal para trabajar o estén trabajadores indocumentados.

Video: Anatomía del cheque de una niñera

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