Do I need to register as a household employer with my state?
Short answer
Usually, once your nanny's pay reaches your state's unemployment tax trigger. In most states that's the federal test, $1,000 in cash wages in a calendar quarter; New York and DC start at $500, and California asks you to register at $750. The IRS doesn't register you with your state, so you contact your state's unemployment tax agency yourself.
Answered by the NannyKeeper team
The numbers
“You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee.”
- Most states
- $1,000 in a quarter
- New York and DC
- $500 in a quarter
- California
- $750 in a quarter to register
Sources
- IRS Publication 926 (2026), Household Employer's Tax Guide · Read October 25, 2026
- U.S. Department of Labor, Comparison of State Unemployment Insurance Laws 2023, Table 1-3 · Read October 25, 2026
- California EDD, DE 8829 Household Employer's Guide (Rev. 46, 1-26) · Read October 25, 2026
What this means for you
- Crossing the trigger can keep you covered into the next year: the federal test, and California's, look at this year and last year.
- Register when you cross the trigger, and keep the account number your state gives you for the reports it asks you to file.
- Your state's page names the agency and links to its registration.
Read the full guide: Nanny tax rules by state