Household Worker
If you are a household worker and you earn $2,400 or more in cash wages during 2022 from one employer, that employer must deduct Social Security and Medicare taxes from your wages. A household worker may be a cook, gardener, babysitter, etc. The employer will report your earnings to Social Security after the end of the year.
If you earn less than $2,400 in 2022 from an employer, the earnings are not covered and will not be reported.
Earnings for household workers who are under age 18 are exempt from Social Security and Medicare taxes unless household work is the young person's primary occupation.