{"id":10175,"date":"2016-09-30T10:03:13","date_gmt":"2016-09-30T14:03:13","guid":{"rendered":"https:\/\/gtm.com\/household\/?page_id=10175"},"modified":"2026-04-20T13:48:12","modified_gmt":"2026-04-20T17:48:12","slug":"household-employment-new-york-state","status":"publish","type":"page","link":"https:\/\/gtm.com\/household\/household-employment-new-york-state\/","title":{"rendered":"Nanny Taxes &#038; Payroll in New York"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;2025 Header&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; background_color=&#8221;rgba(0,0,0,0.25)&#8221; background_image=&#8221;https:\/\/gtm.com\/household\/wp-content\/uploads\/2025\/04\/5-gtm_state-nanny-tax-page-scaled.jpg&#8221; global_module=&#8221;41579&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row admin_label=&#8221;Row&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;100px||100px||true|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.5&#8243; _dynamic_attributes=&#8221;content&#8221; _module_preset=&#8221;_initial&#8221; header_font_size=&#8221;50px&#8221; header_2_text_color=&#8221;#666666&#8243; text_orientation=&#8221;center&#8221; background_layout=&#8221;dark&#8221; header_font_size_tablet=&#8221;40px&#8221; header_font_size_phone=&#8221;28px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF90aXRsZSIsInNldHRpbmdzIjp7ImJlZm9yZSI6IjxoMT4iLCJhZnRlciI6IjwvaDE+In19@[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Templated State Content&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; custom_padding=&#8221;10px||10px||true|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; max_width=&#8221;1400px&#8221; custom_padding=&#8221;25px|||||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.20.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_heading title=&#8221;Contents&#8221; admin_label=&#8221;Content Header&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; title_level=&#8221;h3&#8243; custom_margin=&#8221;17px||26px|||&#8221; border_width_bottom=&#8221;2px&#8221; border_color_bottom=&#8221;#0C71C3&#8243; global_module=&#8221;41593&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_heading][et_pb_text admin_label=&#8221;content anchor links&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; text_line_height=&#8221;1.2em&#8221; header_2_text_color=&#8221;#666666&#8243; global_module=&#8221;41595&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><a href=\"#glance\">At a Glance<\/a><\/p>\n<p><a href=\"#minimum\">Minimum Wage<\/a><\/p>\n<p><a href=\"#overtime\">Overtime Pay Rules<\/a><\/p>\n<p><a href=\"#unemployment\">State Unemployment Tax &amp; Rate<\/a><\/p>\n<p><a href=\"#workerscomp\">Workers\u2019 Compensation Insurance<\/a><\/p>\n<p><a href=\"#disability\">Disability Benefits Insurance<\/a><\/p>\n<p><a href=\"#domestic\">Domestic Workers\u2019 Bill of Rights<\/a><\/p>\n<p><a href=\"#paidleave\">Paid Leave Laws<\/a><\/p>\n<p><a href=\"#other\">Other State Regulations<\/a><\/p>\n<p><a href=\"#helpful\">Helpful Links<\/a><\/p>\n<p><a href=\"#federalregulations\">Federal Regulations<\/a><\/p>\n<p>[\/et_pb_text][et_pb_heading title=&#8221;More from our Learning Library&#8221; disabled_on=&#8221;on|on|off&#8221; admin_label=&#8221;Browse Learning Library&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; title_level=&#8221;h3&#8243; custom_margin=&#8221;17px||26px|||&#8221; border_width_bottom=&#8221;2px&#8221; border_color_bottom=&#8221;#0C71C3&#8243; global_module=&#8221;41596&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_heading][et_pb_image src=&#8221;https:\/\/gtm.com\/household\/wp-content\/uploads\/2025\/03\/Resource-Library-Hero3.png&#8221; alt=&#8221;free consultation&#8221; title_text=&#8221;Resource-Library-Hero3&#8243; align=&#8221;center&#8221; disabled_on=&#8221;on|on|off&#8221; admin_label=&#8221;LL image&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; width=&#8221;80%&#8221; custom_margin=&#8221;||0px|||&#8221; global_module=&#8221;41597&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text disabled_on=&#8221;on|on|off&#8221; admin_label=&#8221;LL links&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; header_2_text_color=&#8221;#666666&#8243; min_height=&#8221;59.2px&#8221; custom_margin=&#8221;||11px|||&#8221; custom_padding=&#8221;||17px|||&#8221; global_module=&#8221;41598&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-topic\/labor-law-compliance\/\">Labor Law Compliance<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-topic\/hiring-managing-employees\/\">Hiring &amp; Managing Employees<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-topic\/costs-employee-benefits\/\">Costs &amp; Employee Benefits<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-topic\/payroll-taxes\/\">Payroll &amp; Taxes<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_heading title=&#8221;Popular Resources&#8221; disabled_on=&#8221;on|on|off&#8221; admin_label=&#8221;LL Featured Resources&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; title_level=&#8221;h3&#8243; custom_margin=&#8221;17px||26px|||&#8221; border_width_bottom=&#8221;2px&#8221; border_color_bottom=&#8221;#0C71C3&#8243; global_module=&#8221;41599&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_heading][et_pb_text disabled_on=&#8221;on|on|off&#8221; admin_label=&#8221;LL featured links&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; header_2_text_color=&#8221;#666666&#8243; min_height=&#8221;59.2px&#8221; custom_margin=&#8221;||11px|||&#8221; custom_padding=&#8221;||17px|||&#8221; global_module=&#8221;41600&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-library\/tax-calculators\/\">Nanny Tax Calculator<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-library\/complete-guide-household-payroll\/\">Complete Guide to Household Payroll<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-library\/nanny-tax-guide\/\">Nanny Tax Guide<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-library\/household-employment-by-state\/\">State-by-State Regulations<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-library\/minimum-wage-rates\/\">Minimum Wage Rates<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding_tablet=&#8221;60px||||false|false&#8221; custom_padding_phone=&#8221;30px||||false|false&#8221; custom_padding_last_edited=&#8221;off|desktop&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;State Regulations &#8211; Intro Text&#8221; _builder_version=&#8221;4.27.6&#8243; _dynamic_attributes=&#8221;link_option_url&#8221; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; link_option_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybCIsInNldHRpbmdzIjp7fX0=@&#8221; z_index_tablet=&#8221;500&#8243; use_border_color=&#8221;off&#8221; global_module=&#8221;41634&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Household employers must comply with applicable tax, wage, and labor laws for nannies, in-home senior caregivers, and other household employees. While federal rules apply to employers nationwide, there are also state- and city-specific regulations employers must follow.<\/p>\n<p>[\/et_pb_text][et_pb_code admin_label=&#8221;at a glance Code&#8221; module_id=&#8221;glance&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#f4f4f4&#8243; custom_margin=&#8221;-25px||||false|false&#8221; custom_margin_tablet=&#8221;0px||||false|false&#8221; custom_margin_phone=&#8221;0px||||false|false&#8221; custom_margin_last_edited=&#8221;on|tablet&#8221; custom_padding=&#8221;20px|20px|20px|20px|true|true&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4>Nanny Taxes At a Glance<\/h4>\n<p><!-- [et_pb_line_break_holder] -->[et_pb_section global_module=\"40874 \"][\/et_pb_section][\/et_pb_code][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;minimum wage &#8221; module_id=&#8221;minimum&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Minimum Wage<\/h2>\n<p>Household employees must be paid at least the highest applicable federal, state, or local minimum wage rate.<\/p>\n<p>New York has various minimum wage rates depending on the location and type of work.<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>Location of Work<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>Hourly Minimum Wage<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>Home Health Care Aide <\/strong><br \/><strong>Hourly Minimum Wage<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">New York City, Long Island, and Westchester County<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">$17<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">$19.65<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Rest of New York State<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">$16<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">$18.65<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Under Public Health Law \u00a7 3614c, \u201chome care aide\u201d means a home health aide, personal care aide, home attendant, or other licensed or unlicensed person whose primary responsibility includes the provision of in-home assistance with activities of daily living, instrumental activities of daily living or health-related tasks; provided, however, that home care aide does not include any individual (i) working on a casual basis, or (ii) who is a relative through blood, marriage or adoption of: (1) the employer; or (2) the person for whom the worker is delivering services, under a program funded or administered by federal, state or local government.<\/p>\n<p><a href=\"https:\/\/dol.ny.gov\/system\/files\/documents\/2023\/11\/p105-home-health-aide-11-23-23.pdf\" target=\"_blank\" rel=\"noopener\">More information on the home health care aide minimum wage<\/a>.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;overtime &#8221; module_id=&#8221;overtime&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Overtime Pay Rules<\/h2>\n<p>Household employees in New York must be paid at least time-and-a-half for hours worked over 40 in a seven-day workweek. Overtime compensation is not required when work is performed on a holiday.<\/p>\n<p>While federal law exempts live-in employees from overtime requirements, New York requires live-in household workers to be paid at least time and a half for hours worked over 44 in a week.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;State Unemployment Tax &#038; Rate header&#8221; module_id=&#8221;unemployment&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>State Unemployment Tax &amp; Rate<\/h2>\n<p>In New York, the new employer SUI (state unemployment insurance) rate is 4.025 percent, and the re-employment services fund (RSF) rate is 0.075 percent, for a total obligation of 4.10 percent on the first $13,000 of an employee\u2019s wages. Employers with previous employees may be subject to a different rate. This is an employer-only tax.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;workers comp &#8221; module_id=&#8221;workerscomp&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Workers\u2019 Compensation Insurance<\/h2>\n<p>Household employers in New York must have workers\u2019 compensation coverage for employees working 40 hours or more per week. This applies to live-in and live-out employees.\u00a0<a href=\"https:\/\/gtm.com\/household\/benefits-insurance\/get-a-quote\/\" target=\"_blank\" rel=\"noopener noreferrer\">Get a quote on workers\u2019 compensation insurance<\/a>.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;Disability Benefits Insurance&#8221; module_id=&#8221;disability&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Disability Benefits Insurance<\/h2>\n<p>New York is one of five states that require household employers to make additional employee withholdings for disability benefits insurance. This program provides short-term benefits to employees who cannot work due to a\u00a0<em>non-work-related<\/em>\u00a0illness or injury, including pregnancy.<\/p>\n<p>Disability insurance may be purchased from any insurance company authorized to write disability benefits insurance in New York, including the State Insurance Fund.<\/p>\n<p>You are authorized to collect from your employee, through a payroll deduction, a contribution of 0.5 percent of wages, up to a maximum of 60 cents per week and $31.20 for the year. You can also make this contribution on your employee&#8217;s behalf.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;domestic workers bill of rights &#8221; module_id=&#8221;domestic&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Domestic Workers\u2019 Bill of Rights<\/h2>\n<p>New York was the first state to pass a Domestic Workers\u2019 Bill of Rights. The law covers full-time workers, including immigrants, regardless of immigration status. Relatives and casual workers like babysitters aren\u2019t included.<\/p>\n<p>Under New York\u2019s Domestic Workers\u2019 Bill of Rights, household employees must receive:<\/p>\n<ul>\n<li>An hourly pay rate of at least minimum wage<\/li>\n<li>Overtime pay of at least time-and-a-half for hours worked over 40 in a week (44 hours for live-in employees)<\/li>\n<li>Weekly pay<\/li>\n<li>At least three paid days off after one year of employment with the same employer if working 30 or more hours per week; two days of paid leave if working more than 20 hours per week but less than 30 hours per week; and one day of paid leave if working less than 20 hours per week<\/li>\n<li>At least one day of rest per week. Employees can agree to work on their day of rest at an overtime pay rate. Employers are encouraged to coincide the rest day with the employee\u2019s day of worship (if they have one)<\/li>\n<li>Written notice on work policies, including sick leave, vacation, personal leave, holidays, hours of work, pay rate, overtime rate, and payday<\/li>\n<\/ul>\n<p>The law also requires household employers to pay unemployment insurance, obtain workers\u2019 compensation insurance, and acquire disability insurance.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;paid leave &#8221; module_id=&#8221;paidleave&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; hover_enabled=&#8221;0&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2>Paid Leave Laws<\/h2>\n<h3>Paid Sick Leave \u2013 New York State<\/h3>\n<p>Under New York State\u2019s Paid Sick Leave Law, household workers employed in the state can use job-protected, paid, or unpaid sick leave for certain designated purposes.<\/p>\n<p>Families between one and four employees must provide up to 40 hours of unpaid leave.<\/p>\n<p>Households with five or more employees must provide up to 40 hours of paid sick leave.<\/p>\n<p>Sick leave can be used for treatment, care, preventative care, and diagnosis of an employee\u2019s or an employee\u2019s family member\u2019s illness, injury, or health condition. Household employees accrue sick leave at a rate of at least 1 hour for every 30 hours worked.<\/p>\n<p>Household employers must also provide a summary of the amounts of sick leave accrued and used in any calendar year within three business days of an employee\u2019s request. Employers must also retain records of leave accrual and usage for each employee for six years.<\/p>\n<h3>Paid Family Leave \u2013 New York State<\/h3>\n<p>New York State employers \u2013 including household employers \u2013 must provide employees with paid family leave (PFL). Paid leave can be taken for various family or medical reasons, including:<\/p>\n<ul>\n<li>Bond with a newborn, adopted, or foster-care child during the first 12 months after birth or placement<\/li>\n<li>Care for a seriously ill family member<\/li>\n<li>Address important needs related to a family member\u2019s military service<\/li>\n<\/ul>\n<p>Employees may also take leave to care for a sibling with a serious health condition (including biological, adopted, step, and half-siblings).<\/p>\n<p>If an employee is eligible and has a qualifying event, they can take up to 12 weeks of job-protected, paid time off.<\/p>\n<p>Employees who work 20 or more hours a week and at least 30 days in a calendar year are covered. Full-time employees are eligible after 26 consecutive weeks of employment, and part-time employees who work 20 hours or fewer per week are eligible after 175 working days (doesn\u2019t need to be consecutive).<\/p>\n<p>Employees pay for the program through an additional payroll deduction. Or, as an employer, you can pay the cost on your employee\u2019s behalf. The 2026 contribution rate is 0.432 percent. The annual maximum contribution is $411.91. Employees utilizing PFL benefits will receive 67 percent of their average weekly wage, up to a cap of 67 percent of the state\u2019s average weekly wage (NYSAWW) of $1,883.63. The maximum weekly benefit for 2026 will be $1,228.53. Employees earning less than the NYSAWW will contribute less than the annual cap, consistent with their actual wages.<\/p>\n<h3>Paid Safe and Sick Leave\/ESSTA\/Protected Time Off \u2013 New York City<\/h3>\n<p>New York City\u2019s Paid Safe and Sick Time Act (also referred to as the Protect Time Off Law or Earned Safe and Sick Time Act) requires household employers to provide each employee with:<\/p>\n<ul>\n<li>32 hours of <em>unpaid<\/em> protected leave (available immediately)<\/li>\n<li>up to 40 hours of <em>paid<\/em> protected time off<\/li>\n<\/ul>\n<p>Household employees accrue paid sick and safe time at a rate of one hour for every 30 hours worked, up to 40 hours per year. Employees can use safe and sick leave as it is accrued.<\/p>\n<p>Household employees can use ESSTA (paid and unpaid) for<\/p>\n<ul>\n<li>their own mental or physical illness, injury, or health condition, need for medical diagnosis, care, or treatment of a mental or physical illness, injury, or health condition, or need for preventive medical care<\/li>\n<li>the care of a family member with a mental or physical illness, injury, or health condition, who needs medical diagnosis, care, or treatment of a mental or physical illness, injury, or health condition, or who needs preventive medical care<\/li>\n<li>certain absences from work when the employee or employee\u2019s covered family member has been the victim of domestic violence, a family offense, sexual offense, stalking, or human trafficking<\/li>\n<li>absences due to the closure of the employee\u2019s place of business or the employee\u2019s child\u2019s school or childcare provider, which has been closed by order of a public official due to a public health emergency<\/li>\n<li>to stay home during public disasters<\/li>\n<\/ul>\n<p>Household employers who already provide their workers with paid days of rest may count these toward fulfillment of the Protected Time Off requirements only if the days of rest are made available for the same purposes and on the same terms as protected time off under this law. If the days of rest are subject to restrictions not permitted under the Protected Time Off law, those days are additional days the worker may use in addition to those provided by the Protected Time Off law.<\/p>\n<p><a href=\"https:\/\/www.nyc.gov\/site\/dca\/about\/Paid-Safe-Sick-Leave-Notice-of-Employee-Rights.page\" target=\"_blank\" rel=\"noopener\">Notice of Employee Rights: Protected Time Off<\/a> must be provided to employees and posted in the workplace.<\/p>\n<p>Other requirements include reimbursing employees who must pay for required documentation after three consecutive workdays of leave and listing on employees\u2019 paystubs (or any document issued each pay period) the amounts of accrued and used sick and safe leave during the pay period, usage during the relevant pay period, and the total balance of accrued safe and sick leave<\/p>\n<p>For ESSTA, a domestic worker is defined as an employee \u201cwho provides care for a child, companionship for a sick, convalescing or elderly person, housekeeping, or any other domestic service in a home or residence whenever such person is directly and solely employed to provide such service by an individual or private household\u201d but not a person who an agency employs.<\/p>\n<p>Leave must be paid at the employee\u2019s regular rate. Only hours worked in New York City count toward the accrual of ESSTA leave.<\/p>\n<p>An employee who primarily works in another state, such as Connecticut or New Jersey, is also covered by ESSTA, so long as they \u201cregularly perform, or are expected to regularly perform, work in New York City during a calendar year.\u201d In this situation, only the hours worked in New York City will count toward accrual.<\/p>\n<p>Employers that fail to adhere to the ESSTA will incur fines. If an employer is found in violation, every employee is entitled to $500 for each calendar year during which the violating policy or practice was in effect.<\/p>\n<p><a href=\"https:\/\/www.nyc.gov\/site\/dca\/businesses\/paid-sick-leave-law-for-employers.page\" target=\"_blank\" rel=\"noopener\">Information for Employers on Protected Time Off<\/a><\/p>\n<h3>Paid Prenatal Personal Leave<\/h3>\n<p>New York employers must provide employees 20 hours of paid prenatal personal leave (PPPL) during any 52-week period.<\/p>\n<p>Leave may be taken for \u201chealth care services received by an employee during their pregnancy or related to such pregnancy, including physical examinations, medical procedures, monitoring and testing, and discussions with a health care provider related to the pregnancy.\u201d<\/p>\n<p>Prenatal leave does not accrue, is available to employees immediately upon a covered need, and may be taken in one-hour increments.<\/p>\n<p>Employees may take paid prenatal leave at their regular pay rate. Paid prenatal leave is in addition to existing leave requirements, including paid sick and safe leave and paid family leave. Unused PPPL doesn\u2019t need to be paid out upon an employee\u2019s separation from employment.<\/p>\n<p><a href=\"https:\/\/www.ny.gov\/programs\/new-york-state-paid-prenatal-leave\" target=\"_blank\" rel=\"noopener\">More information on Paid Prenatal Leave<\/a>.<\/p>\n<h3>Domestic Violence Victim Leave<\/h3>\n<p>New York employers must grant leave for domestic violence victims. You must provide a reasonable amount of leave to:<\/p>\n<ul>\n<li>Seek medical attention for injuries caused by domestic violence (including for a child victim)<\/li>\n<li>Obtain services from a domestic violence shelter, program, or rape crisis center as a result of domestic violence<\/li>\n<li>Obtain psychological counseling related to an incident of domestic violence (including for a child victim)<\/li>\n<li>Participate in safety planning and take other actions to increase safety from future incidents of domestic violence, including temporary or permanent relocation<\/li>\n<li>Obtain legal services, assist in the prosecution of the offense, or appear in court in relation to the incident of domestic violence<\/li>\n<\/ul>\n<p>An exception will be granted if you can show that the leave will cause undue hardship. Employees may need to provide advance notice or documentation of the leave when it is unforeseeable.<\/p>\n<p>Failure to provide the leave as required will constitute an unlawful discriminatory practice, and you could be subject to civil fines and penalties of up to $50,000 or $100,000 if the violation is found to be willful, wanton, or malicious. Victims may also be awarded back pay and damages. Employers must maintain the confidentiality of any information about an employee\u2019s status as a victim of domestic violence to the extent allowed by law.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;other regs &#8221; module_id=&#8221;other&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Other State Regulations<\/h2>\n<h3>13-Hour Rule in NY<\/h3>\n<p>A household employee asked to work a 24-hour shift only needs to be paid for 13 hours as long as they are provided with eight hours of sleep and three hours for meal breaks. If the employee\u2019s meal breaks are interrupted or they do not get five uninterrupted hours of sleep, they must be paid for the entire break. An example where this rule would be in effect is for live-in nannies and senior care workers who are asked to stay overnight.<\/p>\n<h3>Sexual Harassment Prevention Training<\/h3>\n<p>Employers in New York State \u2013 including household employers \u2013 must provide annual sexual harassment prevention training for their employees and are required to establish a sexual harassment prevention policy.<\/p>\n<p>New York State provides a\u00a0<a href=\"https:\/\/www.ny.gov\/combating-sexual-harassment-workplace\/employers\" target=\"_blank\" rel=\"noopener noreferrer\">model sexual harassment prevention policy<\/a>\u00a0that employers can adopt.<\/p>\n<h3>New York State Human Rights Law<\/h3>\n<p>The state\u2019s Human Rights Law (HRL) has expanded protections to individuals employed as domestic workers. Previously, domestic workers were only covered by the Human Rights Law\u2019s anti\u00addiscrimination protections in certain circumstances. Now, domestic workers are considered \u201cemployees\u201d for all purposes under the Human Rights Law and have full protection under the HRL\u2019s employment provisions. A person does not need to live with their employer to be considered a domestic worker. The law does not cover any individual employed by their parents, spouse, or child.<\/p>\n<p>Employers are prohibited from discriminating against domestic workers due to age, race, creed, color, national origin, sexual orientation, gender identity or expression, military status, sex, disability, predisposing genetic characteristics, familial status, marital status, domestic violence victim status, favorably resolved arrest record, or because the individual has opposed any practices forbidden under the HRL or because the individual has filed a complaint.<\/p>\n<p>In some situations, the employee\u2019s sex might be considered a bona fide occupational qualification. If something is a bona fide occupational qualification, it is essential to performing a job.<\/p>\n<h3>Stop Credit Discrimination in Employment Act<\/h3>\n<p>As part of the NYC Human Rights Law (NYCHRL), the Stop Credit Discrimination in Employment Act prohibits household employers in New York City from checking applicants\u2019 credit history to make employment decisions.<\/p>\n<p>Household employers cannot ask job seekers or current employees about their credit history, which includes creditworthiness, credit capacity, and payment history. They cannot request a credit report or ask about credit accounts, charged-off debts, items in collections, bankruptcies, judgments, and liens. It is against the law to ask questions about home foreclosure and information about credit card debt, child support, and student loans. Credit history cannot be used to decide whether to hire, fire, or promote an individual.<\/p>\n<p><a href=\"https:\/\/www.nyc.gov\/site\/cchr\/media\/credit-check-law-for-employers.page\" target=\"_blank\" rel=\"noopener\">Learn more about the credit check law for employers<\/a>.<\/p>\n<h3>Wage Theft Accountability Act<\/h3>\n<p>Under this act, \u201cwage theft\u201d is considered \u201clarceny.\u201d It states, \u201ca person obtains property by wage theft when he or she hires a person to perform services, and the person performs such services, and the person does not pay wages, at the minimum wage rate and overtime, or promised wage, if greater than the minimum wage rate and overtime, to said person for work performed.\u201d<\/p>\n<h3>Know Your Rights at Work<\/h3>\n<p>New York City employers \u2013 including families with household help \u2013 must post the\u00a0<a id=\"\" title=\"\u201cYour Rights at Work\u201d poster\" href=\"https:\/\/www.nyc.gov\/site\/dca\/workers\/worker-rights.page\" target=\"_blank\" rel=\"noopener\">\u201cKnow Your Rights at Work\u201d poster<\/a>\u00a0in a location visible to their employees.<\/p>\n<p><a id=\"\" title=\"The Workers\u2019 Bill of Rights\" href=\"https:\/\/www.nyc.gov\/site\/dca\/workers\/workersrights\/know-your-worker-rights.page\" target=\"_blank\" rel=\"noopener\">The Workers\u2019 Bill of Rights<\/a>\u00a0is meant to serve as a comprehensive guide to rights in the workplace in New York City.<\/p>\n<p>The notice must also be distributed directly to employees.<\/p>\n<p>The Workers\u2019 Bill of Rights includes information on:<\/p>\n<ul>\n<li>regulations such as Paid Safe and Sick Leave, Temporary Schedule Changes, and Fair Workweek Law.<\/li>\n<li>rights enforced by other state and federal agencies, such as minimum wage.<\/li>\n<li>who an employee can contact for more information or questions<\/li>\n<\/ul>\n<p>Download the\u00a0<a id=\"\" title=\"&quot;Know Your Rights at Work&quot; poster\" href=\"https:\/\/www.nyc.gov\/site\/dca\/workers\/worker-rights.page\" target=\"_blank\" rel=\"noopener\">\u201cKnow Your Rights at Work\u201d poster<\/a>.<\/p>\n<h3>New York Final Pay<\/h3>\n<p>If a nanny or household employee voluntarily leaves their job or is terminated, the family must pay the worker\u2019s wages no later than the regular payday for the pay period during which termination occurred. An employee can request that their wages be paid by mail.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;helpful links section &#8221; module_id=&#8221;helpful&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Helpful Links for Nanny Taxes in New York<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.tax.ny.gov\/pubs_and_bulls\/tg_bulletins\/mu\/hiring_household_help.htm\" target=\"_blank\" rel=\"noopener\">Hiring Household Help in New York State<\/a><\/li>\n<li><a href=\"https:\/\/dol.ny.gov\/system\/files\/documents\/2021\/12\/domestic-workers-legislation-frequently-asked-questions.pdf\" target=\"_blank\" rel=\"noopener\">Frequently Asked Questions about Domestic Workers Legislation<\/a><\/li>\n<li><a href=\"https:\/\/www.labor.ny.gov\/home\/\" target=\"_blank\" rel=\"noopener noreferrer\">New York Department of Labor<\/a><\/li>\n<li><a href=\"https:\/\/www.tax.ny.gov\/\" target=\"_blank\" rel=\"noopener noreferrer\">New York Department of Taxation and Finance<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;Federal Regulations&#8221; module_id=&#8221;federalregulations&#8221; _builder_version=&#8221;4.27.5&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; z_index_tablet=&#8221;500&#8243; box_shadow_horizontal_tablet=&#8221;0px&#8221; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_blur_tablet=&#8221;40px&#8221; box_shadow_spread_tablet=&#8221;0px&#8221; use_border_color=&#8221;off&#8221; global_module=&#8221;41586&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Federal Regulations<\/h2>\n<p>All household employers need to follow certain federal regulations, including:<\/p>\n<h3>Fair Labor Standards Act (FLSA) Classification Guidelines<\/h3>\n<ul>\n<li>Household workers are considered employees and not independent contractors. Learn more about <a href=\"https:\/\/www.dol.gov\/agencies\/whd\/flsa\/misclassification\" target=\"_blank\" rel=\"noopener noreferrer\">misclassifying employees as independent contractors<\/a>.<\/li>\n<li>Household workers are also non-exempt employees, meaning they receive at least time-and-a-half for hours worked over 40 per workweek. Learn more about <a href=\"https:\/\/www.dol.gov\/whd\/overtime_pay.htm\">overtime pay<\/a>.<\/li>\n<\/ul>\n<h3>FICA Taxes<\/h3>\n<p>Social Security and Medicare taxes are commonly referred to as FICA taxes.<\/p>\n<p>If you pay cash wages of $3,000 or more to any household employee in 2026 (or paid a domestic worker $2,800 or more in 2025), you must withhold and pay FICA taxes. FICA taxes are 15.3 percent of cash wages.<\/p>\n<p>As an employer, you pay 7.65 percent (6.2 percent for Social Security and 1.45 percent for Medicare).<\/p>\n<p>Your employee&#8217;s share is also 7.65 percent, which you may withhold from their wages or pay yourself.<\/p>\n<p>You don&#8217;t withhold or owe FICA taxes on wages you pay to your spouse, child under the age of 21, parent, or any employee under 18 at any time during the calendar year.<\/p>\n<h3>Federal Unemployment Tax (FUTA)<\/h3>\n<p>If you pay a household employee total cash wages of $1,000 or more in any calendar quarter, you&#8217;ll owe federal unemployment tax. This is an employer-only tax. FUTA is 6% of cash wages on the first $7,000 of wages paid to an employee.<\/p>\n<h3>Mileage Reimbursement<\/h3>\n<p>If your employee uses their own car in the course of their work, you can reimburse them for mileage. For 2026, the IRS has set the optional standard mileage rate at 72.5 cents per mile driven. Paying mileage is not mandatory in most states, and you can reimburse your employee at a different rate. However, if mileage costs cause your employee to fall below the minimum wage, you must reimburse them for mileage.<\/p>\n<h3>Remitting Taxes Quarterly<\/h3>\n<p>Household employers can remit taxes, including FICA, employee income, and federal unemployment, quarterly using <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1040-es\" target=\"_blank\" rel=\"noopener\">Form 1040-ES<\/a>. If a household employer does not remit their taxes quarterly, the entire amount will be due when they file their personal tax return. This could cause an underpayment penalty.<\/p>\n<h3>Year-End Requirements<\/h3>\n<p>By January 31, household employers must provide <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-2\" target=\"_blank\" rel=\"noopener\">Form W-2<\/a> to their employees and submit <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-3\" target=\"_blank\" rel=\"noopener\">Form W-3<\/a> and Copy A of Form W-2 to the Social Security Administration. Then, a household employer must file <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-schedule-h-form-1040\" target=\"_blank\" rel=\"noopener\">Schedule H<\/a> with their personal tax return. Learn more: <a href=\"https:\/\/gtm.com\/household\/how-to-file-schedule-h\/\">How to File Schedule H<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;off|desktop&#8221; admin_label=&#8221;2025 Blue Call to Action &#8211; HH Payroll&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; background_color=&#8221;#438dd8&#8243; custom_padding=&#8221;10px||10px||true|false&#8221; background_last_edited=&#8221;on|desktop&#8221; background_color_gradient_direction_tablet=&#8221;180deg&#8221; global_module=&#8221;40548&#8243; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{%22gcid-36fd78a7-34bc-404d-873c-dafa34efaae5%22:%91%22colorStart%22%93,%22#1d3557%22:%91%22background_color_gradient_stops%22%93}&#8221;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_heading title=&#8221;Questions? Get Help with Household Payroll&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; title_level=&#8221;h3&#8243; title_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; title_text_align=&#8221;center&#8221; title_text_color=&#8221;#FFFFFF&#8221; title_font_size=&#8221;32px&#8221; title_line_height=&#8221;1.2em&#8221; custom_margin=&#8221;||10px||false|false&#8221; title_font_size_tablet=&#8221;28px&#8221; title_font_size_phone=&#8221;20px&#8221; title_font_size_last_edited=&#8221;on|phone&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_heading][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text quote_border_color=&#8221;#FFFFFF&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; text_font=&#8221;Lato|Lato_weight|||||||&#8221; text_text_color=&#8221;#FFFFFF&#8221; text_font_size=&#8221;16px&#8221; text_line_height=&#8221;1.75em&#8221; link_font=&#8221;||||on||||&#8221; link_text_color=&#8221;#FFFFFF&#8221; quote_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; quote_text_color=&#8221;#FFFFFF&#8221; header_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; header_text_color=&#8221;#FFFFFF&#8221; header_font_size=&#8221;72px&#8221; header_line_height=&#8221;1.15em&#8221; header_2_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; header_2_text_color=&#8221;#FFFFFF&#8221; header_2_font_size=&#8221;50px&#8221; header_2_line_height=&#8221;1.2em&#8221; header_3_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; header_3_text_color=&#8221;#FFFFFF&#8221; header_3_font_size=&#8221;32px&#8221; header_3_line_height=&#8221;1.3em&#8221; header_4_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; header_4_text_color=&#8221;#FFFFFF&#8221; header_4_font_size=&#8221;24px&#8221; header_4_line_height=&#8221;1.4em&#8221; header_5_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; header_5_text_color=&#8221;#FFFFFF&#8221; header_5_font_size=&#8221;18px&#8221; header_5_line_height=&#8221;1.4em&#8221; header_6_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; header_6_text_color=&#8221;#FFFFFF&#8221; header_6_line_height=&#8221;1.5em&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;40px||||false|false&#8221; custom_padding_tablet=&#8221;0px||||false|false&#8221; custom_padding_phone=&#8221;&#8221; custom_padding_last_edited=&#8221;on|tablet&#8221; text_font_size_tablet=&#8221;15px&#8221; text_font_size_phone=&#8221;14px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; header_font_size_tablet=&#8221;40px&#8221; header_font_size_phone=&#8221;24px&#8221; header_font_size_last_edited=&#8221;on|desktop&#8221; header_2_font_size_tablet=&#8221;28px&#8221; header_2_font_size_phone=&#8221;20px&#8221; header_2_font_size_last_edited=&#8221;on|phone&#8221; header_3_font_size_tablet=&#8221;22px&#8221; header_3_font_size_phone=&#8221;17px&#8221; header_3_font_size_last_edited=&#8221;on|phone&#8221; header_4_font_size_tablet=&#8221;18px&#8221; header_4_font_size_phone=&#8221;15px&#8221; header_4_font_size_last_edited=&#8221;on|tablet&#8221; header_5_font_size_tablet=&#8221;15px&#8221; header_5_font_size_phone=&#8221;14px&#8221; header_5_font_size_last_edited=&#8221;on|desktop&#8221; header_6_font_size_tablet=&#8221;13px&#8221; header_6_font_size_phone=&#8221;13px&#8221; header_6_font_size_last_edited=&#8221;on|desktop&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>A household payroll expert can answer questions you have about your own situation.<\/p>\n<p>Call or chat with us during business hours, or schedule a free consultation at your convenience.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; 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While federal laws cover employers in all states, there are state-specific and city-specific rules and regulations that employers must also abide by.<\/p><p>Here are the laws affecting household employment in New York.<\/p><p><strong>Minimum Wage<\/strong><\/p><ul><li>in New York City, the current minimum wage is $10.50\/hour for small employers (10 employees or less); $10\/hour in Nassau, Suffolk,\u00a0and Westchester Counties; $9.70\/hour for the rest of the state.<\/li><\/ul><p><strong>Workers' Compensation Requirements<\/strong><\/p><p>All household employers in New York are required to have a workers' compensation policy for any employee(s) working 40 hours or more per week. Employers with live-in employees must also have a workers' comp policy.<\/p><p><strong>Overtime Rules<\/strong><\/p><p>Hourly employees in New York\u00a0are entitled to a special overtime pay rate of at least 1.5 times their regular hourly wage for all overtime worked, if they work more than\u00a040 hours in a week (more than 44 hours in a week\u00a0if the worker lives in the employer\u2019s home).<\/p><p><strong>Domestic Worker Rights Law<\/strong><\/p><p>New York has special laws that pertain to the employment of domestic workers. The state's Domestic Workers' Bill of Rights took effect in 2010 and establishes regulations for overtime pay, days of rest, and human rights law protections. Read more about the\u00a0<a href=\"https:\/\/labor.ny.gov\/legal\/domestic-workers-bill-of-rights.shtm\" target=\"_blank\">New York Domestic Workers\u2019 Bill of Rights<\/a>.<\/p><p><strong>City Laws<\/strong><\/p><p><u>New York City Paid Sick Leave<\/u>:\u00a0domestic employers must\u00a0provide employees who work more than 80 hours in a calendar year with two paid days off to care for themselves or for close family members when they become ill. This is in addition to the three paid \u201cdays of rest\u201d they already receive under state law and protects them from being fired or disciplined for taking sick time. <a href=\"https:\/\/gtm.com\/household\/paid-sick-leave-for-domestic-workers\/\" target=\"_blank\">Learn more about this law.<\/a><\/p><p><strong>New Employer SUI Rate<\/strong><\/p><p>This is the State Unemployment Insurance tax rate that all employers pay when they first become employers. Those with previous employees may be subject to a different rate.<\/p><ul><li>In New York, the New Employer SUI rate is\u00a04.10%<\/li><\/ul><p><strong>Taxable Wage Base<\/strong><\/p><p>Also called\u00a0the Social Security Wage Base, this is the maximum income amount for\u00a0which employees must pay Social Security taxes. Employers will usually handle this calculation and withhold the correct taxes from each paycheck, but employees are\u00a0still responsible for reporting the tax.<\/p><ul><li>In New York, the Taxable Wage Base is $10,900<\/li><\/ul>","_et_gb_content_width":"","footnotes":""},"folder":[604],"class_list":["post-10175","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nanny Taxes &amp; Payroll Rules in New York [Updated for 2026]<\/title>\n<meta name=\"description\" content=\"Here are the nanny tax laws in New York that a household employer must comply with when hiring someone to work in their home.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gtm.com\/household\/household-employment-new-york-state\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nanny Taxes &amp; 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