Florida Nanny Tax Guide 2026
Paying a nanny, caregiver, or housekeeper in Florida? Federal rules apply once cash wages reach $3,000 for the year and Florida taxes employer-paid wages up to $7,000 per employee for state unemployment. Estimate the federal taxes below, then use the state links for registration.
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Cash wages only — Pub 926 excludes the value of meals and lodging provided for your convenience, and wages to a spouse, your child under 21, your parent, or an employee under 18 are generally not counted.
State unemployment tax and, in many states, workers’ compensation are additional and not included here. File Schedule H (Form 1040) with your 2026 federal income tax return by April 15, 2027.
Verified 2026-07-31 against Publication 926 (2026), Household Employer's Tax Guide (effective 2026-01-01)
Verified 2026-07-31 against State household-employer registration and UI wage bases (per-row citations) (effective 2026-01-01)
Estimate only — not legal, tax, or financial advice. Only the IRS can determine your actual amounts.
Official source: IRS Publication 926 — Household Employer’s Tax Guide ↗
State unemployment tax
Taxable wage base: $7,000 per employee for 2026. Employers pay state unemployment tax on wages up to that amount, in addition to federal FUTA.
Register as an employer in Florida ↗Workers’ compensation
Florida's Division of Workers' Compensation coverage-requirements page sets thresholds by industry (non-construction: four or more employees) and does not address household employers; section 440.02(18)(c)1, Florida Statutes, provides that "'Employment' does not include service performed by or as: 1. Domestic servants in private homes."
New-hire reporting
States require employers to report a new hire shortly after the start date, household employers included.
Florida new-hire reporting ↗Federal side
Social Security and Medicare apply once cash wages reach $3,000; FUTA is triggered by $1,000 in any calendar quarter and applies to the first $7,000 of wages. File Schedule H (Form 1040) with your 2026 federal income tax return by April 15, 2027.
Check whether the nanny tax applies to you →Source for Florida: Florida Department of Revenue, Florida Reemployment Tax ("Only the first $7,000 of wages paid to each employee by their employer in a calendar year is taxable"); FL DOR, Account Management and Registration; FL DOR Child Support Services for Employers (consolidates the Florida New Hire Reporting Center); Florida DFS Division of Workers' Compensation, Coverage Requirements; section 440.02(18)(c), Fla. Stat. (leg.state.fl.us) (verified 2026-07-31).
Florida household-employer questions
Do I have to pay nanny taxes in Florida?
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. Florida adds its own state unemployment tax registration on top, and the calculator on this page estimates the federal portion.
What is the Florida unemployment taxable wage base?
Florida sets its state unemployment taxable wage base at $7,000 per employee for 2026, according to Florida Department of Revenue, Florida Reemployment Tax ("Only the first $7,000 of wages paid to each employee by their employer in a calendar year is taxable"); FL DOR, Account Management and Registration; FL DOR Child Support Services for Employers (consolidates the Florida New Hire Reporting Center); Florida DFS Division of Workers' Compensation, Coverage Requirements; section 440.02(18)(c), Fla. Stat. (leg.state.fl.us). State unemployment tax is paid by the employer on wages up to that amount, separately from the federal FUTA tax.
Do I need workers' compensation insurance for a nanny in Florida?
Florida's Division of Workers' Compensation coverage-requirements page sets thresholds by industry (non-construction: four or more employees) and does not address household employers; section 440.02(18)(c)1, Florida Statutes, provides that "'Employment' does not include service performed by or as: 1. Domestic servants in private homes." 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.
How do I register as a household employer in Florida?
Registration happens with the state agency directly — the links on this page go to Florida'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.
Recommended services
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Nanny and household-employer payroll service that files Schedule H, state registrations, and quarterly returns for you.
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Other states
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