🏠California Nanny Tax Guide 2026

The federal rules apply everywhere: once cash wages to a household employee reach $3,000 for 2026, Social Security and Medicare taxes apply and are reported on Schedule H. California adds its own state unemployment tax registration on top, and the calculator on this page estimates the federal portion.

California sets its state unemployment taxable wage base at $7,000 per employee for 2026, according to EDD, Payroll Tax Rates and Withholding — 2026 Schedule F+ ("The taxable wage limit is $7,000 per employee, per calendar year"); EDD, Am I Required to Register as an Employer? (household employer registers within 15 days of paying $750 or more in cash wages in a calendar quarter); EDD, California's New Employee Registry; California Labor Code sections 3351(d) and 3352(a)(8) (leginfo.legislature.ca.gov). State unemployment tax is paid by the employer on wages up to that amount, separately from the federal FUTA tax.

California Labor Code section 3351(d) counts as an employee "any person employed by the owner or occupant of a residential dwelling whose duties are incidental to the ownership, maintenance, or use of the dwelling, including the care and supervision of children"; section 3352(a)(8) excludes that person only where "the employment was, or was contracted to be, for less than 52 hours" or "for wages of not more than one hundred dollars ($100)." Coverage rules turn on hours worked and wages paid, so the state agency page is the place to confirm a specific situation — and an insurance agent or employment attorney can advise where it is close.

Registration happens with the state agency directly — the links on this page go to California's own employer registration and new-hire reporting pages. You will also need a federal EIN from the IRS, which is free and issued immediately online.