An employer of domestic services can be a:
- Private household
- Local college club
- Local chapter of a college fraternity or sorority
Domestic work includes the services of cooks, waiters, waitresses, butlers, housekeepers, governesses, governors, maids, valets, baby-sitters, janitors, laundresses, caretakers, home health care workers, handypersons, gardeners, chauffeurs, crews of private yachts and pilots of private airplanes for family use.
A domestic employer becomes subject to state employment taxes as follows:
- When cash wages of $1,000 or more are paid in a quarter.
- Once a domestic employer meets the limits of cash wages, all cash and non-cash payments such as the value of meals and lodging must be reported as wages.