Georgia Nanny Tax Guide 2026
Paying a nanny, caregiver, or housekeeper in Georgia? Federal rules apply once cash wages reach $3,000 for the year and Georgia taxes employer-paid wages up to $9,500 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: $9,500 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 Georgia ↗Workers’ compensation
The Georgia State Board of Workers' Compensation says the law applies to employers "that have at least three full-time or part-time employees" and that "domestic servants" are among the categories "specifically exempted from the workers' compensation law."
New-hire reporting
States require employers to report a new hire shortly after the start date, household employers included.
Georgia 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 Georgia: Georgia Department of Labor, Employers FAQs - Unemployment Insurance ("Effective January 1, 2013, the taxable wage base in Georgia is $9,500 in accordance with 2012 GA House Bill 347"; domestic employers liable at $1,000 cash remuneration in a calendar quarter); Georgia.gov, Register a Business with Georgia Department of Labor; Georgia DHS Division of Child Support Services, For Employers (Georgia New Hire Reporting Program); Georgia SBWC, About the State Board of Workers' Compensation (verified 2026-07-31).
Georgia household-employer questions
Do I have to pay nanny taxes in Georgia?
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. Georgia adds its own state unemployment tax registration on top, and the calculator on this page estimates the federal portion.
What is the Georgia unemployment taxable wage base?
Georgia sets its state unemployment taxable wage base at $9,500 per employee for 2026, according to Georgia Department of Labor, Employers FAQs - Unemployment Insurance ("Effective January 1, 2013, the taxable wage base in Georgia is $9,500 in accordance with 2012 GA House Bill 347"; domestic employers liable at $1,000 cash remuneration in a calendar quarter); Georgia.gov, Register a Business with Georgia Department of Labor; Georgia DHS Division of Child Support Services, For Employers (Georgia New Hire Reporting Program); Georgia SBWC, About the State Board of Workers' Compensation. 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 Georgia?
The Georgia State Board of Workers' Compensation says the law applies to employers "that have at least three full-time or part-time employees" and that "domestic servants" are among the categories "specifically exempted from the workers' compensation law." 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 Georgia?
Registration happens with the state agency directly — the links on this page go to Georgia'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.
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