You pay a babysitter $80 a Saturday night. Add a few summer weeks of full-day care and that number gets bigger fast. The question most parents land on: at what point do I actually owe taxes — and how much?
The math isn't complicated, but you have to know which numbers apply to you. The calculator below does it in 60 seconds.
The Short Answer
If you pay a single babysitter $3,000 or more in 2026, you owe roughly 8% of their wages in employer taxes — about $240 per $3,000 of pay, plus a small federal unemployment slice on the first $7,000.
Your babysitter also has 7.65% withheld from their pay for Social Security and Medicare. That's the FICA share they're responsible for, and it's your job to deduct it before handing over the money.
Below $3,000? No federal employment taxes. State rules can be lower — see the calculator for state-specific numbers.
Run Your Numbers
The calculator takes annual wages and your state, then returns:
- Your total employer tax cost (FICA + FUTA + SUTA)
- Babysitter's withholding amount
- Net pay after FICA
- Quarterly estimated payment
Use it to test scenarios before committing — for example, three weeks of full-time summer babysitting at $20/hour vs. weekly Saturday nights all year.
How Babysitter Taxes Are Calculated
The federal math is the same whether your babysitter is a college student covering Friday nights or a year-round household employee:
| Tax | Rate | Who Pays | On What |
|---|---|---|---|
| Social Security | 6.2% + 6.2% | Employer + Employee | Wages above $3,000/yr |
| Medicare | 1.45% + 1.45% | Employer + Employee | All wages above $3,000/yr |
| FUTA (federal unemployment) | 0.6% | Employer only | First $7,000/yr |
| SUTA (state unemployment) | Varies | Employer (most states) | Varies by state |
The 7.65% you withhold from your babysitter (Social Security + Medicare) plus the 7.65% you owe as the employer is the headline FICA cost. FUTA adds about $42/year on most arrangements. State unemployment varies — California, Washington, and Oregon are higher; Texas and Florida have no state income tax to deal with at all.
Real 2026 Examples
Saturday-Night Sitter: $2,400/year
Eight hours a week at $20/hour for 15 weekends = $2,400.
Owed: $0. You're under the $3,000 threshold. No filing, no withholding, no FICA.
Regular After-School Sitter: $5,200/year
$100/week for the school year (52 weeks) = $5,200. Crosses the threshold.
| Your Costs | Amount |
|---|---|
| Social Security (employer 6.2%) | $322 |
| Medicare (employer 1.45%) | $75 |
| FUTA (0.6% on first $7,000) | $31 |
| SUTA (est. ~2.5%) | ~$130 |
| Total employer taxes | ~$558 |
You'd also withhold $397 from your sitter (7.65% × $5,200) and remit it with your quarterly payments.
Summer Full-Time Babysitter: $9,600/year
$15/hour × 40 hours × 16 weeks = $9,600.
| Your Costs | Amount |
|---|---|
| Social Security (employer 6.2%) | $595 |
| Medicare (employer 1.45%) | $139 |
| FUTA (0.6% on first $7,000) | $42 |
| SUTA (est. ~2.5%) | ~$175 |
| Total employer taxes | ~$951 |
Babysitter's FICA withholding: $734. They take home $8,866 before any federal income tax withholding.
The Under-18 Exception
Babysitters under 18 are exempt from FICA if household work isn't their principal occupation. So a 16-year-old who babysits a few nights a week while attending high school doesn't trigger Social Security or Medicare for either of you, even above $3,000.
The exception cuts off at the babysitter's 18th birthday. After that, regular FICA rules apply.
This exception only covers FICA. FUTA and most state unemployment taxes don't have an age carve-out, so once you cross $3,000 you may still owe small unemployment amounts — usually under $50/year combined.
Multiple Babysitters
The $3,000 threshold is per person, not per family. If you split babysitting across three different sitters at $1,500 each, you owe nothing. If one of them gets all your business and crosses $3,000, you owe taxes for that one — not the others.
For a deeper breakdown, see regular vs. occasional babysitter taxes.
Babysitter Calculator vs. Nanny Calculator
The math is identical. Same FICA rates, same $3,000 threshold, same FUTA, same state rules. The only practical difference is volume:
| Worker Type | Typical Annual Wages | Employer Tax (Federal Only) |
|---|---|---|
| Occasional babysitter | $0–$2,999 | $0 |
| Regular babysitter | $3,000–$10,000 | $232–$823 |
| Part-time nanny | $15,000–$25,000 | $1,212–$2,000 |
| Full-time nanny | $40,000–$60,000 | $3,162–$4,710 |
If you use both a regular babysitter and a nanny, run each through the nanny tax calculator separately. They have independent thresholds. For families weighing payroll services for either role, see our comparison of every nanny payroll service.
When You Cross the Threshold Mid-Year
If you didn't expect to cross $3,000 and now you have, you owe taxes from the first dollar — not just the dollars above the threshold. The IRS treats the threshold as a trigger, not a deductible.
Practically:
- Get an EIN if you don't have one (free, 5 minutes online)
- Calculate FICA on every payment you've made this year
- Withhold 7.65% from your sitter's next paycheck plus catch-up amounts (or pay their share yourself if you didn't deduct as you went)
- Pay your employer share quarterly with Form 1040-ES
- Issue a W-2 by January 31
- File Schedule H with your personal return
If you've been paying through Venmo or Zelle without handling taxes, see paying your babysitter via app for what to do next.
How NannyKeeper Handles This
If you're past the $3,000 threshold and don't want to do the math every payday, NannyKeeper runs the calculations, withholds the right amount, generates a pay stub, and produces the W-2 at year-end. $10/month, all 50 states.
If you're still under the threshold, the calculator is free — use it as often as you want.
FAQ
How much can you pay a babysitter without paying taxes?
Up to $2,999 per babysitter per calendar year (2026 threshold). At $3,000 or above for any single babysitter, you owe employer FICA on the full amount and need to withhold the babysitter's FICA share.
Do babysitters pay taxes on what I pay them?
Yes, even below the $3,000 threshold. Your babysitter is required to report income on their own tax return regardless of whether you withhold. Above $3,000, you withhold their FICA share (7.65%) and report it on a W-2.
Is babysitter income earned or self-employment?
If your babysitter works in your home and you control when and how — earned income, reported on a W-2 by you. If they run their own babysitting business with multiple clients out of their own home — self-employment, reported on a 1099 by them. Most regular babysitters fall in the first bucket. See employee vs. contractor for the full test.
Does the babysitter tax calculator work for nanny shares?
Yes, but you'll need to calculate each family's share separately since each family is treated as an independent employer. See nanny share taxes for how the math splits.
What states have extra babysitter taxes?
California, New York, New Jersey, Washington, Massachusetts, and a handful of others have state-level disability or paid family leave contributions that apply once you cross the federal threshold. The calculator includes state-specific rates.
What if I pay my babysitter cash?
Same rules. The IRS doesn't care whether you paid by Venmo, Zelle, check, or twenties — once any single babysitter passes $3,000 in a calendar year, you owe employment taxes. See paying your babysitter via app for the full breakdown.
See what you'll owe
Use our free calculator to estimate your nanny tax costs for 2026.