Total Employer Tax
$1,955
Employer Tax
FICA (Employer)
$1,913
FUTA
$42
Threshold
$2,800
Summary
Household employers must pay $1,955 in matching FICA taxes and FUTA on wages of $25,000 per employee.
You must pay nanny taxes because wages of $25,000 exceed the $2,800 threshold for 2025.
As a household employer, you must match the employee's Social Security (6.2%) and Medicare (1.45%) contributions, totaling 7.65% each.
You owe Federal Unemployment Tax (FUTA) of 6% on the first $7,000 of wages, typically reduced to 0.6% with state unemployment credit.
Household employment taxes are reported on Schedule H, filed with your personal tax return. You must also provide a W-2 to your employee.
Tax Breakdown
7 rows
| Tax Component | Amount |
|---|---|
| Employer Social Security (6.2%) | $1,550 |
| Employer Medicare (1.45%) | $363 |
| FUTA (6% on first $7,000) | $42 |
| Total Employer Tax | $1,955 |
| Employee SS Withholding (6.2%) | $1,550 |
| Employee Medicare Withholding (1.45%) | $363 |
| Total Employee Withholding | $1,913 |
Estimate based on federal household employer tax rules. Does not include state unemployment (SUTA) taxes or income tax withholding. FUTA rate shown before state credit reduction. Not tax advice.