House Cleaner: Employee or Contractor?

This is the question that trips up more families than any other: is my house cleaner an employee or an independent contractor?

Most people assume their cleaner is a contractor. They come, they clean, they leave. No office, no set hours, no HR department. That feels like contractor territory.

But the IRS doesn't care what it feels like. They care about who controls the work. And for most regular house cleaners, the answer puts you squarely in employer territory.

The IRS Classification Test

The IRS uses one core question to determine whether a worker is an employee or an independent contractor: who controls the work?

This breaks down into three areas, straight from IRS Publication 926:

Behavioral control. Do you tell them what to do, when to do it, and how to do it? If you say "clean the bathrooms first, then the kitchen, and be here by 9am"—that's employee territory.

Financial control. Do you provide the supplies? Pay by the hour (rather than by the job)? Reimburse their expenses? Those all point to employment.

Relationship. Is the work ongoing? Does the cleaner work primarily for you? Is there an expectation that the relationship will continue? More employee signals.

No single factor is a magic test. The IRS looks at the full picture. But if you're honest about your arrangement, the answer is usually pretty clear.

Five Real Scenarios (With Verdicts)

Theory is fine, but concrete examples are more helpful. Here are five common arrangements and how the IRS would likely classify them.

Scenario 1: Weekly cleaner on your schedule

Maria comes every Tuesday at 10am. You provide the cleaning products and vacuum. You leave a note each week about what rooms need extra attention. She cleans your house and only your house.

Verdict: Employee. You control the schedule, provide supplies, direct the work, and she works exclusively for you. This is textbook employment.

Scenario 2: Biweekly cleaner who brings her own supplies

Rosa comes every other Friday. She brings her own products, mop, and vacuum. You say "clean the house" and she decides the order and method. She also cleans four other homes during the week.

Verdict: Still probably an employee. Even though she brings supplies and serves multiple clients, you set the schedule and she works in your home on an ongoing basis. The IRS looks at the overall relationship—and a regular arrangement in someone's home usually falls on the employee side.

Scenario 3: Cleaning company sends a team

You hired Sparkle Clean LLC. They send different workers each time. They carry their own insurance, bring all equipment, set the schedule ("We can do Thursday or Friday"), and bill you a flat rate per visit.

Verdict: Independent contractor. The company controls the workers, provides equipment, sets methods, and operates as a business. You're their client, not an employer. You'd receive a 1099 from them if you pay over $600/year—but you don't owe employment taxes.

Scenario 4: Deep-clean specialist, twice a year

A carpet and upholstery specialist comes twice a year to do a deep clean. They have their own business name, truck, equipment, insurance, and set their own prices.

Verdict: Independent contractor. This is project-based work by someone operating a real business. No ongoing relationship, no behavioral control, no employment taxes.

Scenario 5: Housekeeper found through Care.com

You found Ana on Care.com. She comes three days a week, you agree on the hours, and she cleans your house plus does light laundry. She works for two other families on the other days.

Verdict: Employee. Even though Ana works for other families, your relationship with her has all the hallmarks of employment—you set her schedule at your home, she works regularly, and the arrangement is ongoing. Each family where she works is potentially a separate employer. For a deeper dive, see our employee vs. contractor guide.

The "But Everyone Calls Them a Contractor" Problem

What you call someone doesn't matter. You can have a handshake agreement that says "you're a contractor." You can even sign a written contract stating it. None of that overrides the IRS classification rules.

The IRS looks at the reality of the working relationship, not the label. If the reality is employment, it's employment—regardless of what either of you agreed to call it.

This trips up a lot of families because house cleaners themselves often say "I'm self-employed" or "just pay me cash." They may genuinely believe they're independent contractors. But if the working relationship looks like employment under the IRS test, the classification follows the facts.

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What Happens If You Get the Classification Wrong

Misclassifying an employee as an independent contractor isn't just a technicality. There are real financial consequences.

Back taxes

You'll owe the employer's share of Social Security (6.2%) and Medicare (1.45%) on all wages paid—plus potentially the employee's share if you didn't withhold it. Add FUTA and state unemployment taxes on top.

For a cleaner you paid $5,000/year for three years, that's roughly $2,300 in back employment taxes alone.

Penalties

The IRS can assess penalties including:

No workers' compensation coverage

Many states require workers' compensation insurance for household employees. If your cleaner slips on a wet floor and you have no coverage—and they're legally your employee—you're personally liable for medical bills and lost wages.

Your cleaner loses out too

When you misclassify, your cleaner misses out on Social Security credits, Medicare credits, and unemployment eligibility. If you part ways and they try to file for unemployment, the state will investigate—and that's usually when misclassification gets discovered.

"I've Been Paying My Cleaner as a Contractor for Years. Now What?"

First—you're not alone. The IRS estimates that only about 5% of household employers fully comply with employment tax laws. The fact that you're reading this means you're ahead of most people.

A practical path forward:

Start doing it right, starting now. Set up payroll going forward. The IRS is far more forgiving when you come to them voluntarily than when they come to you. Our housekeeper payroll guide walks through every step.

Consider the IRS Voluntary Classification Settlement Program (VCSP). If you've been filing 1099s for your cleaner, the VCSP lets you reclassify them as an employee going forward while paying a reduced penalty—just over 1% of wages for the most recent tax year. No interest, no penalties on prior years, and no audits of those prior years for employment tax purposes.

Talk to your cleaner. Explain that you're going to start handling taxes properly. Some cleaners worry this means less take-home pay. Walk them through the math—yes, they'll see deductions on their pay stub, but they'll also get Social Security credits, unemployment eligibility, and proper income documentation for loans and housing.

Don't amend old returns unless a tax professional advises it. In many cases, starting fresh and complying going forward is the smartest move. But if you owe significant back taxes, consult an accountant.

When Your Cleaner Really Is a Contractor

Not every cleaner is an employee. You do not have employer obligations when:

• You hire a cleaning company (the company is the employer, not you)
• You hire someone for a one-time job (move-out clean, post-renovation cleanup)
• The worker operates a genuine business with their own LLC, insurance, marketing, and equipment
• The worker sets their own schedule and methods with no direction from you

If your arrangement genuinely looks like this—where the cleaner runs an independent business and you're simply a customer—you're in contractor territory. You'd issue them a 1099-NEC if you pay them $600 or more in a year, but you don't owe employment taxes.

The Threshold That Matters

Even if your cleaner is your employee, you don't owe employment taxes until you pay them $3,000 or more in a calendar year (2026 threshold). Below that, no taxes are required.

But that number is lower than you'd think:

A cleaner who comes weekly at $60/visit crosses the threshold. Track your payments carefully—our housekeeper taxes page has tools to help.

Use the free calculator to see exactly what you'd owe in employer taxes for your situation.

Quick Decision Flowchart

Still not sure? Run through these questions:

1. Did you hire a cleaning company, or an individual?

   • Company → They're a contractor (the company's the employer). You're done.
   • Individual → Keep going.

2. Is this a one-time or occasional job?

   • One-time project → Likely a contractor. You're done.
   • Regular, ongoing arrangement → Keep going.

3. Do you set the schedule?

   • Yes → Likely an employee.
   • They set their own → Could go either way. Keep going.

4. Do you provide cleaning supplies?

   • Yes → Leans employee.
   • They bring everything → Leans contractor—but this alone doesn't decide it.

5. Do they operate as a business? (LLC, insurance, multiple clients, own marketing)

   • Yes to all → Probably a contractor.
   • No to most → Almost certainly an employee.

If you landed on "employee," head to our housekeeper payroll guide to get set up. It takes about 15 minutes and costs roughly $8-10/week in employer taxes on a typical cleaning wage.

FAQ

My cleaner works for other families too. Doesn't that make her a contractor?

Not necessarily. The IRS says a worker can be an employee of multiple households simultaneously. Each family controls when the cleaner comes to their home and what work gets done. Having multiple clients is one factor that leans toward contractor status, but it doesn't override the other factors—especially if each family sets the schedule and directs the work.

We agreed in writing that she's a contractor. Doesn't that matter?

No. The IRS ignores contractual labels and looks at the actual working relationship. A contract calling someone an "independent contractor" doesn't change the classification if the reality is employment. In fact, having such a contract while treating someone as an employee could look like intentional misclassification—which carries harsher penalties.

What if my cleaner asks me to pay her under the table?

You're still legally responsible for paying employment taxes if the relationship qualifies as employment and wages exceed the threshold. You can explain the benefits to your cleaner—Social Security credits, unemployment eligibility, income documentation for loans. Our guide on paying under the table covers the real risks for both sides.

Can I just give my cleaner a 1099 instead of a W-2?

Only if they're genuinely an independent contractor (cleaning company, one-time job, operates as a business). If they're your employee under IRS rules and you issue a 1099 instead of a W-2, you've misclassified them—and that triggers all the penalties described above. The form you file has to match the actual relationship.