Table of contents
- What is an EIN for a household employer?
- Who needs an EIN as a household employer?
- What wage thresholds trigger household employment taxes?
- How much do household employment taxes cost each year?
- How do you fill in Form SS-4 as a household employer?
- How does Schedule H use your household employer EIN?
- Where does the EIN appear on Form W-2?
- Is a nanny a household employee or an independent contractor?
- How do you get a household employer EIN without an SSN?
- What deadlines follow a household employer EIN?
- What goes wrong on household employer EIN applications?
A household employer EIN is the 9-digit federal number an individual uses to report wages paid to a nanny, housekeeper, or in-home caregiver. The IRS charges $0 for it. It becomes required once cash wages to one household employee reach $2,800 in a year, or $1,000 in any calendar quarter. The number appears on Schedule H of Form 1040 and in box b of every Form W-2 you issue.
| Your situation | Route | Time | Cost |
|---|---|---|---|
| Have an SSN or ITIN? | irs.gov, the online EIN Assistant | 15 minutes | $0, free |
| No SSN? | Fax Form SS-4, line 7b Foreign — or we file it | Days to weeks by fax | $0 by fax, or from $67 filed |
Hiring one nanny turns a private household into a federal employer. The paperwork that follows is small and fixed: one EIN, one Schedule H each April, one Form W-2 each January. The trigger is a dollar amount, not a job title, and the IRS charges $0 for the number that carries all of it. This page covers the thresholds, the exact Form SS-4 lines, the tax arithmetic, and the route that stays open when the online tool says no. If you also run a business in your own name, the rules on ein for sole proprietorship decide whether you apply again at all.
What is an EIN for a household employer?
An EIN for a household employer is the 9-digit federal number an individual uses to report wages paid to a nanny, housekeeper, or caregiver. The IRS charges $0 for it and issues it on Form SS-4.
The number belongs to you as a person, not to a company. You do not form an LLC, register a trade name, or open a business bank account to hold it. The IRS opens an employment tax account attached to your own legal name, and that account is what the EIN identifies.
This is the one situation where an individual with no business at all still holds a federal tax ID. IRS Publication 926, the Household Employer's Tax Guide, is the primary source that governs the whole area, and it sets out the thresholds, forms, and deadlines in order.
The EIN replaces your Social Security number on the paperwork your employee receives. Putting an SSN in box b of a Form W-2 sends the Social Security Administration a mismatched record, and the wage report is returned. The EIN is what makes the filing accepted.
One EIN covers every household employee you hire. A family with a nanny, a weekend housekeeper, and a live-in caregiver files one Schedule H and issues 3 Forms W-2 under the same number. You do not apply again for each hire.
Who needs an EIN as a household employer?
Anyone who pays a household employee $2,800 or more in cash wages during 2025, or $1,000 or more in any calendar quarter, needs an EIN to file Schedule H and issue Form W-2.
IRS Publication 926 lists the workers who count: nannies, babysitters, house cleaners, housekeepers, private nurses, health aides, caretakers, drivers, gardeners, and yard workers. The test is where the work happens and who directs it, not the job title on the arrangement.
Some wages are excluded from the count entirely. Wages paid to your spouse, to your child under age 21, to your parent, and to any employee under age 18 whose principal occupation is not household work are not counted toward the $2,800 threshold.
The parent exception has 2 conditions that bring the wages back in: you have a child under 18 living in the home, and you are widowed, divorced, or living with a spouse whose physical or mental condition prevents caring for that child. Both conditions have to hold.
Agency placement changes the answer. A cleaner sent by a company that sets the schedule, supplies the equipment, and pays the worker is the agency's employee, and the household pays an invoice rather than wages. No EIN follows from that arrangement.
What wage thresholds trigger household employment taxes?
Two thresholds do it. Cash wages of $2,800 to one employee in 2025 trigger Social Security and Medicare tax at 15.3% combined. Cash wages of $1,000 in any calendar quarter trigger FUTA at 6.0%.
The Social Security and Medicare threshold moves each year with the IRS annual adjustment. It sat at $2,600 for 2023, $2,700 for 2024, and $2,800 for 2025. The threshold applies per employee, so 2 workers paid $2,000 each cross nothing.
The FUTA threshold does not move and never has: $1,000 in cash wages in any one calendar quarter, counted across all household employees together. Crossing it in a single quarter makes the whole year's wages subject to federal unemployment tax up to the $7,000 wage base per employee.
The two thresholds are independent. A household that pays a summer sitter $1,400 in one quarter and nothing after owes FUTA and owes no Social Security or Medicare tax, because $1,400 clears $1,000 and falls short of $2,800.
Cash wages means money, including checks and transfers. The value of meals provided at your home, lodging provided at your home for your convenience, transit passes, and bus tokens are excluded from the count under Publication 926.
| Trigger | Amount | Tax | Rate | Reported on |
|---|---|---|---|---|
| Cash wages, one employee, 2025 | $2,800 | Social Security + Medicare | 15.3% total | Schedule H |
| Cash wages, one employee, 2024 | $2,700 | Social Security + Medicare | 15.3% total | Schedule H |
| Cash wages, one employee, 2023 | $2,600 | Social Security + Medicare | 15.3% total | Schedule H |
| Cash wages, all employees, any quarter | $1,000 | FUTA | 6.0% less 5.4% credit | Schedule H |
| Wages to one employee above | $200,000 | Additional Medicare | 0.9%, employee only | Form W-2 |
Source: IRS Publication 926, Household Employer’s Tax Guide. Thresholds stated by tax year. The FUTA wage base is the first $7,000 paid to each employee.
How much do household employment taxes cost each year?
The employer share is 7.65% of cash wages, split as 6.2% Social Security and 1.45% Medicare, plus 0.6% FUTA on the first $7,000 of wages after the 5.4% state credit.
The employee share is another 7.65%, withheld from each payment. A household employer who chooses to pay that share instead of withholding it treats the amount as additional taxable wages to the employee, and the total reported wage rises accordingly.
The headline FUTA rate is 6.0% on the first $7,000 paid to each employee. Employers who pay their state unemployment tax on time receive a credit of up to 5.4%, which drops the federal rate to 0.6% and caps federal unemployment tax at $42 per employee per year.
Additional Medicare Tax of 0.9% applies to wages above $200,000 paid to a single employee. It is withheld from the employee only, with no employer match, and it reaches almost no household arrangement.
None of this changes the price of the EIN itself. The number costs $0 from the IRS in year 1 and $0 in year 2 and every year after, because an EIN never renews and never expires.
| Cash wages for the year | Social Security 6.2% | Medicare 1.45% | FUTA 0.6% | Employer total |
|---|---|---|---|---|
| $2,700, under $1,000 a quarter | $0 | $0 | $0 | $0 |
| $5,000 | $310.00 | $72.50 | $30.00 | $412.50 |
| $15,000 | $930.00 | $217.50 | $42.00 | $1,189.50 |
| $30,000 | $1,860.00 | $435.00 | $42.00 | $2,337.00 |
Employer share only, calculated at the IRS rates in Publication 926 for a 2025 wage year. The employee share is a further 7.65%. FUTA is capped by the $7,000 wage base, so it stops at $42 per employee once wages pass that point.
How do you fill in Form SS-4 as a household employer?
Enter your own legal name on line 1, check the Other box on line 9a and write Household Employer, check Hired employees on line 10, and enter your worker count in the Household column of line 13.
Line 13 is the field that defines this application. It asks for the highest number of employees expected in the next 12 months across 3 columns: Agricultural, Household, and Other. A household employer writes the number in the Household column and leaves the other 2 at zero.
Line 15 asks for the first date wages were paid or will be paid. Enter the date of the first paycheck, not the hire date and not the date you filled in the form. That date sets the start of your employment tax obligation in IRS records.
Line 16 asks for principal activity. Household employers enter Other and describe the work in plain words, such as private household services. There is no industry code to look up for a family employing one nanny.
Line 7a and 7b name the responsible party and give that person's tax ID. For a household employer the responsible party is you, and line 7b takes an SSN, an ITIN, or the word Foreign when the applicant holds neither.
Line 14 offers annual instead of quarterly employment tax filing. Household employers skip that election, because the household route reports on Schedule H once a year with Form 1040 rather than on Form 941 four times a year.
How does Schedule H use your household employer EIN?
Schedule H (Form 1040) carries the EIN at the top and reports Social Security, Medicare, and FUTA tax for the whole year. It attaches to your Form 1040 and is due April 15.
Schedule H is not a separate return. It rides along with the personal income tax return you already file, and the household employment tax it calculates is added to the total tax on Form 1040. One filing covers your income and your role as an employer.
The EIN on Schedule H has to match the EIN on the Forms W-2 you issued for the same year. A mismatch between those two filings is the single most common source of an IRS notice to a household employer, because the wage totals never reconcile.
Paying the balance in April with no planning creates an underpayment penalty. Household employers avoid it by raising withholding at their own job or sending quarterly estimated payments on Form 1040-ES across the 4 payment dates in the year.
A household employer who files no Form 1040 still files Schedule H. In that case it goes in on its own, using the same EIN, by the same April 15 date.
Where does the EIN appear on Form W-2?
Box b of Form W-2 holds the household employer EIN. Copy A and Form W-3 go to the Social Security Administration by January 31, and the employee's copies go out by the same date.
Box b rejects a Social Security number. The Social Security Administration validates the entry as an employer identification number, and a filing that carries a personal SSN in that field is returned unprocessed, with the January 31 deadline still running.
Form W-3 is the transmittal that summarises every W-2 you issued. A household with 3 employees sends 3 Copy A forms behind 1 Form W-3, all under the same EIN, in a single submission.
Your employee needs the W-2 to file a personal return. Handing over a total on a piece of paper is not a substitute, because the IRS matches the employee's return against the Copy A record filed under your EIN.
The EIN also has to be in place before the first W-2 is prepared. Applying in January for wages paid the previous year works, and it leaves no room at all for a paper filing route that takes weeks.
Is a nanny a household employee or an independent contractor?
A nanny you direct is a household employee, not a contractor. Control over hours, duties, and method decides it. Employees receive Form W-2, and the household employer pays 7.65% in matching Social Security and Medicare tax.
The IRS applies a control test, and it does not care what the written agreement says. A worker who follows your schedule, cares for your children in your home, and uses what you supply is an employee even if both sides signed a contractor agreement.
Issuing a Form 1099-NEC to a nanny does not convert the relationship. It shifts the full 15.3% Social Security and Medicare burden onto the worker, and it is the version of the arrangement the IRS reclassifies most.
Contractor treatment does hold for genuinely independent trades. A plumber who brings tools, sets a price per job, and serves other households is running a business, and payment for that work creates no EIN obligation for you.
The distinction matters beyond tax. Employee status brings state unemployment coverage, workers' compensation rules in many states, and a wage record that supports the worker's future Social Security benefit.
How do you get a household employer EIN without an SSN?
File Form SS-4 by fax with the word Foreign on line 7b. Send it to 855-641-6935 inside the United States or 855-215-1627 from abroad. The IRS charges $0 on both fax lines.
The IRS online EIN Assistant validates the responsible party against SSN and ITIN records, and it stops any application where the person holds neither. This is a limit of the online channel, not a rule about who qualifies for an EIN.
The paper route is fully open. Form SS-4 line 7b accepts the entry Foreign for exactly this case, the faxed form reaches the same IRS system the online tool feeds, and the EIN it produces is identical in every respect.
This reaches more households than it sounds like. A foreign national on a work visa employing a nanny, a visiting academic with an in-home caregiver, and a non-resident who owns a US home with staff all become household employers with a filing duty and no online path.
International applicants also reach the IRS by phone at 267-941-1099. The line is open to applicants outside the United States, the call costs $0, and the EIN is issued during the call.
Have an SSN? irs.gov is free, and it is the right answer. The paid route exists for the applicants the online tool turns away, and for no one else.
What deadlines follow a household employer EIN?
Four dates. Form I-9 within 3 business days of hire, state new-hire reporting within 20 days, Form W-2 and W-3 by January 31, and Schedule H with Form 1040 by April 15.
Form I-9 verifies work authorisation and is a USCIS requirement, not an IRS one. You keep it in your own records rather than filing it, and the 3-business-day clock starts on the employee's first day of work.
New-hire reporting goes to your state directory. Federal law sets the outer limit at 20 days from the hire date, and a number of states run a shorter window, so check the state directory before the first payday.
State unemployment registration is separate from the EIN and produces a separate state number. The 5.4% FUTA credit that drops your federal rate to 0.6% depends on those state payments being made on time.
January 31 is the hardest date in the list, because it is a single deadline for 3 things: the employee copies, Copy A, and Form W-3. Everything routes through the EIN, which is why the number is worth having months before it is needed.
What goes wrong on household employer EIN applications?
Three failures repeat: a second EIN requested by someone who already holds one, the Household column on line 13 left blank, and a responsible party with no SSN or ITIN blocked by the online tool.
Publication 926 is direct on duplicates: if you already have an EIN, use it. A sole proprietor who holds an EIN for a business uses that same number for household employees rather than applying again. A second application opens a second tax account, and both then expect filings.
A blank line 13 sends the application through as a general employer. The IRS then expects Form 941 four times a year, and the notices for the missing quarterly returns arrive before anyone notices the cause.
Reference number 101 stops an online session when the entered name resembles a record the IRS already holds. Household applications hit it when a name matches an existing sole proprietorship, and the fix is a paper Form SS-4 reviewed by a person.
Applying in the same week the first paycheck is due is the fourth failure, and it is a scheduling one. Anyone whose route runs through fax has weeks of processing ahead with no tracking number and no status page to check.
What does a household employer’s filing year look like?
Five fixed obligations. Form I-9 at 3 business days, new-hire reporting at 20 days, quarterly estimated payments across 4 dates, Form W-2 and W-3 by January 31, and Schedule H by April 15.
| Obligation | Deadline | Goes to | Needs the EIN |
|---|---|---|---|
| Form I-9, work authorisation | 3 business days from first day | Your own records | No |
| State new-hire report | 20 days from hire | State directory | Yes |
| State unemployment registration | Before the first payday | State agency | Yes |
| Form 1040-ES estimated payments | 4 dates across the year | IRS | No |
| Form W-2 employee copies | January 31 | Your employee | Yes, box b |
| Form W-2 Copy A + Form W-3 | January 31 | Social Security Administration | Yes, box b |
| Schedule H with Form 1040 | April 15 | IRS | Yes, at the top |
Sources: IRS Publication 926 and Form I-9 instructions, verified July 2026. State windows for new-hire reporting run shorter than the federal 20-day limit in a number of states.
Read down that column of yes answers and the point of the EIN becomes obvious. It is not a formality you complete once. It is the identifier that 5 of the 7 obligations route through, which is why applying in the same week the first W-2 is due leaves nothing to work with. The same logic applies to a fiduciary who takes on employees, and the sequence is set out under ein for trust.
How do the household employer EIN routes compare?
The IRS online tool is fastest at 15 minutes and requires an SSN or ITIN. Fax and mail accept everyone and take longer. Every IRS route charges $0, and we file from $67.
| Route | Time | SSN or ITIN | Tracking | Cost |
|---|---|---|---|---|
| IRS online EIN Assistant | 15 minutes | Required | Instant | $0 |
| Fax, Form SS-4, 855-641-6935 | Days to weeks | Not required | None | $0 |
| Fax, Form SS-4, 855-215-1627 | Days to weeks | Not required | None | $0 |
| Mail, Form SS-4 | 4 weeks | Not required | None | $0 |
| IRS international phone, 267-941-1099 | One call | Not required | Live | $0 |
| einnumber.co Standard | 12–14 business days total | Not required | Status updates | $67 |
| einnumber.co Fast | Under a week | Not required | Status updates | $97 |
IRS routes: irs.gov, verified July 2026. Business days are Monday to Friday, excluding US federal holidays. The EIN itself is free from the IRS on every route on this table.
| Service | Price | Price verified |
|---|---|---|
| IRS, direct on Form SS-4 | $0 | July 2026 |
| Northwest, no-SSN rate | $200 | July 2026 |
| ZenBusiness | $99 | July 2026 |
| Rocket Lawyer | $59.99 | July 2026 |
| einnumber.co Standard | $67 | July 2026 |
| einnumber.co Fast | $97 | July 2026 |
Prices only, verified July 2026. The IRS charges $0 on every route, so every figure above $0 is the fee for having the form prepared and filed, never a charge for the EIN itself.
The column that decides the choice is tracking, not price. A faxed Form SS-4 returns no receipt, no reference number, and no status page, so a household employer waiting on a January 31 deadline has no way to tell a slow IRS queue from a fax that never landed. That gap is the whole of what the EIN filing service, from $67 closes: Standard prepares the form, enters Foreign on line 7b, and faxes it within 5 business days or the filing is free, at 12–14 business days total for the 9-digit EIN and the official IRS CP-575 letter. Fast is $97, filed within 24 hours with the IRS call included, under a week.
What else do people ask about the household employer EIN?
The questions below cover the $2,800 cash-wage threshold, the $1,000 quarterly test, line 9a of Form SS-4, the $0 IRS fee, and what a household employer files once the EIN arrives.
+Do I need an EIN to pay a nanny?
Yes, once cash wages reach $2,800 to that employee in 2025 or $1,000 in any calendar quarter. The EIN goes in box b of Form W-2 and at the top of Schedule H. The IRS charges $0 for the number, and it never renews.
+Can I use my Social Security number instead of a household employer EIN?
No. Box b of Form W-2 rejects a Social Security number, and the Social Security Administration returns the filing unprocessed while the January 31 deadline keeps running. Schedule H also requires the 9-digit EIN. Both filings are matched against the same employer account.
+How much is the nanny tax on $15,000 of wages?
The employer share is 7.65% of $15,000, which is $1,147.50, made up of $930 Social Security and $217.50 Medicare. FUTA adds 0.6% of the first $7,000 of wages, which is $42, for an employer total of $1,189.50. The employee share is a further 7.65%, withheld from each payment.
+What is the household employee wage threshold for 2025?
$2,800 in cash wages to one household employee during 2025 triggers Social Security and Medicare tax. The figure was $2,700 for 2024 and $2,600 for 2023. The separate FUTA trigger is $1,000 in any single calendar quarter and has never changed.
+Which box on Form SS-4 marks a household employer?
Line 9a, the Other box, with the words Household Employer written in. Line 10 takes the Hired employees reason, and line 13 takes the worker count in the Household column, leaving the Agricultural and Other columns at zero. Line 15 takes the date of the first paycheck.
+Do household employers file Form 941?
No. Household employers report on Schedule H once a year with Form 1040, due April 15, rather than filing Form 941 four times a year. A blank Household column on line 13 of Form SS-4 is what causes the IRS to expect 941 filings by mistake.
+Can I get a household employer EIN without an SSN?
Yes. Form SS-4 line 7b accepts the entry Foreign. Fax it to 855-641-6935 from inside the United States or 855-215-1627 from abroad, both at $0. The IRS online tool blocks these applications because it validates against SSN and ITIN records only.
+Does a housekeeper who works 4 hours a week need a W-2?
It depends on the money, not the hours. Cash wages of $2,800 or more in 2025 make that worker a household employee with a Form W-2 due by January 31. Below the threshold, no Social Security or Medicare tax applies.
+Do I need a new EIN if I already have one for my business?
No. Publication 926 says to use the EIN you already hold. Applying a second time opens a second employment tax account, and the IRS then expects filings for both. One EIN covers every household employee you hire, however many W-2 forms you issue.
+Why would I pay $67 when the IRS charges $0?
You would not, if the online tool accepts you, because irs.gov issues the EIN in 15 minutes for free. The $67 Standard tier exists for applicants the tool blocks, who face a faxed Form SS-4 with no tracking. We file by fax within 5 business days or the filing is free, at 12–14 business days total. Fast is $97, filed within 24 hours with the IRS call included, under a week.
This page states IRS procedures current as of July 2026 and is based on IRS Publication 926 and the Form SS-4 instructions. It is not legal or tax advice. einnumber.co is not affiliated with the IRS.
Need the number before the next payday?
Have an SSN? Use irs.gov, free, 15 minutes. No SSN? Standard is $67: we prepare Form SS-4, enter Household Employer on line 9a, and fax it within 5 business days or the filing is free, 12–14 business days total for your EIN and CP-575. Fast is $97, filed within 24 hours with the IRS call included, under a week.
No SSN. No passport upload. · compare the $67 and $97 tiers