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Nanny Pay Stubs: What Household Employers Need to Provide

Last updated: October 15, 2026

Hired a nanny? Then the IRS considers you a household employer — which makes you an employer, full stop, with the same basic obligations as any business: proper pay records, correct tax handling, and a pay stub every pay period.

You're an employer now (yes, really)

There's no “it's just a family arrangement” exception in the tax code. Once you pay a household worker above the IRS annual threshold, you owe the employer's share of Social Security and Medicare, and you report it all on Schedule H with your personal tax return. A pay stub each period is how you keep that obligation organized — and in many states, it's legally required.

What belongs on a nanny pay stub

• Your nanny's name and your name (the employer)
• Pay period dates and pay date
• Hours worked × hourly rate
• Gross pay
• Withholdings: Social Security 6.2%, Medicare 1.45% — plus federal/state income tax only if you agreed to withhold it
• Net pay and year-to-date totals

How FICA works for household employees

You withhold the employee's 7.65% (6.2% Social Security + 1.45% Medicare) from your nanny's pay, and you pay a matching 7.65% yourself as the employer. Unlike regular businesses, you don't file quarterly payroll returns — it all goes on Schedule H once a year with your Form 1040.

Overtime rules for domestic workers

Federal law generally requires 1.5× pay for hours over 40 per week for nannies, with limited exceptions. Your state may set a higher bar — several do — so check your state's domestic-worker rules, not just the federal ones.

Why a generator beats a spreadsheet

One employee doesn't justify payroll software, but a hand-updated spreadsheet is where errors breed. A generated stub each pay period gives your nanny a professional record and gives you clean YTD numbers for Schedule H — in about two minutes.

Make your nanny's pay stub

Frequently asked questions

Do I have to give my nanny a pay stub?

It depends on your state — many states require wage statements for all employees, including domestic workers. Even where it's not legally required, provide one anyway: it's the professional standard, and it keeps both sides' records clean.

What taxes do I withhold from a nanny's pay?

Social Security (6.2%) and Medicare (1.45%) — the 7.65% employee share — once annual pay crosses the IRS household-employer threshold, which is adjusted for inflation each year. Federal and state income tax withholding is optional, done only if you and your nanny agree to it.

What is Schedule H?

The form household employers file with their personal tax return (Form 1040) to report and pay household employment taxes — Social Security, Medicare, and any withheld income tax for domestic workers. It's filed annually, not quarterly like regular business payroll.

Do nannies get overtime pay?

Generally yes: under federal law, domestic workers must be paid 1.5 times their regular rate for hours over 40 in a week, with narrow exceptions. Several states go further — check your state's rules.

Can I just pay my nanny in cash with no paperwork?

Paying “under the table” is illegal — as a household employer you're liable for the employment taxes whether or not you withhold them, plus potential penalties. Proper stubs and a Schedule H keep a family arrangement from becoming a tax problem.

What's the easiest payroll setup for a single nanny?

For one employee, full payroll software is usually overkill. Generate a proper stub each pay period, keep the year-to-date records, and file Schedule H with your annual return. If you'd rather automate everything, a household-payroll service is the alternative.

Sample documents for personal record-keeping. Not tax advice — verify calculations with your payroll provider or tax professional.