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The combination of payroll taxes withheld from a household employee and the employment taxes paid by their employer are commonly referred to as the nanny tax.〔Donna Fuscaldo, "(Tax Rules of Hiring a Caregiver ),” FOXBusiness, March 4, 2014.〕 Under current law, any family or individual that pays a household employee more than $1,900 a year must withhold and pay Social Security and Medicare taxes, also known as FICA.〔(Publication 926, Household Employer's Tax Guide, 2014 ), IRS.gov.〕 The law mandates that all domestic workers, such as cooks, nannies, housekeepers and gardeners, are subject to the nanny tax.〔Bonnie Lee, “(Nanny Taxes: What Parents Need to Know ),” ''Fox Business'', May 30, 2013.〕〔 Federal unemployment insurance taxes must also be paid if the household pays any number of employees a total of $1,000 or more in a calendar quarter.〔“(Topic 756 - Employment Taxes for Household Employees ),” IRS Tax Topics.〕 State unemployment insurance taxes have the same requirement with the exceptions of California ($750),〔 “(California Tax Service Center publication )”〕 New York ($500),〔 and Washington, D.C. ($500)〔 have lower thresholds. The IRS does not allow a household employer to classify a domestic worker as an independent contractor when the employer sets the hours and duties. The nanny tax can be legally avoided by hiring someone through an agency that carries the nanny or employee on its books as an employee.〔Jacoba Urist, “(Should You Be Paying Taxes on Your Baby Sitter? ),” ''New York Times'', April 14, 2013.〕 Parents that hire babysitters for their children are also required to pay the nanny tax if they exceed the $1,900 wage threshold for any one sitter.〔Jacoba Urist, “(Should You Be Paying Taxes on Your Baby Sitter? ),” ''New York Times'', April 14, 2013.〕 Employees of household workers can offer benefits such as parking, public transportation, college tuition and health insurance as non-taxable compensation.〔Stephanie Breedlove, “(The Nanny Deadlines ),” ''Accounting Today'', February 11, 2014.〕 == Requirements == Five steps are required to comply with nanny tax laws in most states: 1) The employer must establish tax accounts with the Internal Revenue Service and state tax agencies and obtain an Employer Identification Number (EIN). 2) Social Security, Medicare and any other required state taxes must be withheld from each paycheck. Household employers are not required to withhold federal and state income taxes from their employee. 3) The employer must file any required state unemployment insurance and state income tax returns and remit the appropriate payments to the state as required by each state. 4) In January of each year, the employer must provide a Form W-2 to the employee and file a W-2 Copy A and W-3 with the Social Security Administration. 5) A Schedule H with the employer's personal income tax return (Form 1040) to summarize the FICA taxes and federal income taxes withheld from the employee and the FICA and federal unemployment insurance taxes paid by the employer must be completed.〔Jermaine Taylor. “(Nanny Tax: Pitfalls and Need-to-Knows for Your Taxes ),” ''CNBC.com'', March 21, 2013.〕 To avoid penalties for underpayment of estimated tax, the employer should ensure that sufficient funds to cover the employee and employer’s share of Social Security and Medicare taxes, federal income taxes withheld from the employee and federal unemployment taxes are paid to the IRS throughout the year, either by additional withholding on Form W-4 or via Form 1040-ES. Nanny taxes are also required in many countries outside the U.S. For example, in the UK, hiring a nanny to work in a home requires the employer to pay tax and National Insurance on behalf of the nanny or risk monthly fines of £100.〔Emma Simon, “(Paying tax for your nanny: Q&A ),” ''Daily Telegraph'', March 26, 2012.〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Nanny Tax」の詳細全文を読む スポンサード リンク
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