An in-home care provider (including nannies, friends, relatives ) provides care for your child in your own home. In-home providers may live with your family or come to your home each day. When you choose an in-home care arrangement, you become the employer. This means that you determine the hours, the responsibilities, the salary and are responsible for legal requirements as an employer (workers' comp, taxes, etc). Contact your accountant or call the IRS to obtain the most current information on reporting requirements for taxes, minimum wages, and benefit levels. If you go through an in-home agency, you may not have all the responsibilities of being an employer.
It is important to remember that in-home providers are not regulated in New York State. This means that there are no requirements or regulations an individual must follow while caring for your child. In 1998 Kieran's Law took effect, allowing parents to access New York State criminal history information about potential in-home caregivers.
> Click here for more information about Kieran's Law.
> Click here for two IRS guidebooks on being an employer: Publication 926: Household Employer's Tax Guide, and Publication 15 Circular E: Employer's Tax Guide.
