Family Child Care Home and Child Care Center Licensing Requirements
Federal tax obligation if you hire an assistant: When you have an assistant who works regular hours in the home or who cares for the children while you are out, you are an employer and have certain legal responsibilities.
If you pay $50 or more in the calendar quarter, you must:
- Obtain a Federal Employer’s Identification Number
- Pay Social Security at the current rate (which must be matched by the employee)
- Withhold federal income taxes based on the amount earned by the employee.
For more information and necessary forms, call the Internal Revenue Service (IRS) Information Office at 1-800-TAX FORM (1-800-829-3676). Request IRS Publication 15, Employers Tax Guide.