This is the main IRS guide for household employers. It only covers federal regulations and taxes. Make
sure the document covers the tax year you are looking for. The IRS seems to regularly update the link to point to the
document for the current year.
IRS tax guide for employers in general (if you agree to withhold income tax for your nanny, this document contains
tables clarifying how much to withhold per pay period): Entry page | .pdf
Process for applying for an EIN online. Note that, indeed, the online service is only working during business hours. For us, it failed
in not obvious ways when we tried to apply during the night. Getting errors? Just try again the next morning. (What can we say...)
This is the form for employment verification. It needs to be completed before the nanny starts, and you need to keep it for you records.
The link above also contains a Spanish version. Talk to your nanny about the form and what he or she needs to provide in order to complete
This is the IRS document that covers all employers. The main reason we are linking it here is that it
contains tables for income tax witholding. As a household employer, you are typically not required to withold income
taxes for you nanny. But you can do it if your nanny wants this.
Overview of paperwork requirements per state: Main page
Unemployment insurance and state agencies: Main page
(Washington State) Secure Access Washington is Washington State's umbrella site for a variety of online services for employers. Once you are
set up, you can access all the main services you need from this site: Main page
(Washington State) Overview of requirements for hiring employees: Main page
(Washington State) Apply for a state business license: Main page
(Washington State) Registering your nanny with the Department of Social and Health Services: Main page
(Washington State) File quarterly wage reports and pay UI taxes via SAW: Main page
If you haven't setup the Employer Account Management System (EAMS) in SAW, this site has step-by-step set up instructions to do
this. Once you have this done, filing quarterly reports is as easy as logging into SAW and choosing EAMS under the list of services. This then
let's you file the wage report and pay the taxes.
(Washington State) Change your business address: Main page
(Washington State) Paid Family and Medical Leave program: Main page
(Seattle) Seattle's Paid Sick and Safe Time ordinance: Main page
This is a simple Excel spreadsheet that I used for preparing bi-weekly payroll for the nannies we employed. It is specific to my situation. For example, there is a line
in the sheet for the worker's compensation and unemployment insurance taxes we needed to pay in the State of Washington. If you live in another state, you will have to adapt
this Excel file. Also, make sure to look at the formulas and check them. So far, I had a good experience with the process, but it is absolutely possible that there
are mistakes. Please also look at our disclaimer. More information about payroll and background is discussed here.
If you don't want to do payroll by yourself. One of the more popular payroll services for nannies. We heard mainly good things about it. Of course, it
is a service and must be paid, so will be an additional cost for you.