Monday, October 22, 2007

 

Nanny Tax Wage Trigger to Increase in 2008

The Social Security Administration has announce that wage payments to household employees are subject to Social Security and Medicare taxes (the Nanny Taxes) if they meet or exceed $1600 in 2008.

Rules changes to the so-called "Nanny Taxes" enacted in 1994 provide for annual indexing of the wage payment threshold to a household employee that triggers an obligation by the employer to report wages, provide the nanny or housekeeper a form W-2, and pay the Social Security and Medicare taxes to the IRS. Initially set at $1000 per year, this threshold has been steadily adjusted.

View historical household employment wage thresholds.

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