🏠New York 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. New York adds its own state unemployment tax registration on top, and the calculator on this page estimates the federal portion.

New York sets its state unemployment taxable wage base at $17,600 per employee for 2026, according to NYS Department of Taxation and Finance, Publication NYS-50 Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax (UI wage base table: 2026 — $17,600; household employers liable at $500 cash remuneration in a calendar quarter); NY Business Express, HOUSEHOLD Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting (NYS 100); NYS Tax Department, New hire reporting; NYS Workers' Compensation Board, Is Workers' Compensation Coverage Required?. State unemployment tax is paid by the employer on wages up to that amount, separately from the federal FUTA tax.

The New York State Workers' Compensation Board states that "Workers' Compensation coverage is required if the domestic worker is employed forty or more hours per week by the same employer," and that coverage "is not required if the only people who work for the household are domestic workers in a private household who individually work less than 40 hours per week for that household and they do not live on premises." 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 New York'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.