CORRECTION: HIRE ACT Provisions NOT Available to Household Employers

The devil is in the details. How true. Initial reports indicated that the HIRE Act, which provides both an employer Social Security Tax exemption for hiring previously unemployed workers and a $1000 52-week retention credit applied to all non-government employers.

Recent guidance, however, indicates that HOUSEHOLD EMPLOYERS are not eligible for the hiring incentives either.

Directly from the IRS:
Q: Does the payroll tax exemption apply to household employers?
A: No. The payroll tax exemption applies only to wages paid to a qualified employee performing services in the employer’s trade or business or in activities in furtherance of a tax-exempt organization’s exempt purpose.