When families choose to hire a caregiver directly, it's usually because they want a say in who comes into the home. You get to meet people, ask your own questions, and choose someone whose personality and experience fit your loved one. You agree on the schedule, the routines, and the rate together.
That choice comes with a role many families don't expect: in most cases, you become a household employer. It isn't something to be afraid of, but it is something to understand before the first shift. This guide walks through what the role means in New York, what to set up, and the questions to bring to a tax or payroll professional.
Why the Family Is Usually the Employer
The question that decides it is simple: who controls the work? New York's Department of Taxation and Finance explains that a household worker is your employee if you control what work is done and how it is done. It doesn't matter whether the person works full time or part time, how you pay them, or whether you found them through an agency or a list.
In the registry model, that control sits with your family. You choose the caregiver, you decide what help your loved one needs, and you direct the day-to-day care. That direct relationship is exactly what makes the arrangement flexible. It's also why the employer responsibilities belong to you rather than to the Registry.
One caution: calling a caregiver an "independent contractor" doesn't change the answer. If you set the hours and direct the work, they're very likely your employee, and treating them otherwise can create problems for both of you later.
What You Get to Decide
Before the paperwork, it helps to remember what this arrangement gives you:
- Who provides care. You interview candidates and make the final choice.
- When care happens. Hours, days, and the time of day that matters most are yours to agree with your caregiver.
- How care is done. Your loved one's routines, preferences, and priorities shape the work.
- The rate. Pay is agreed directly between you and the caregiver.
- Changes over time. As needs change, you can adjust the arrangement together.
The responsibilities below are the other side of that same control.
A Household Employer Checklist for New York
Rules and dollar thresholds change, so this checklist explains what each obligation is rather than listing current figures. The official sources at the end of this article have the numbers for the current year.
Before the First Day of Work
- Get a federal Employer Identification Number (EIN) from the IRS. You'll need it to register with New York State.
- Register as an employer with New York State once your wages reach the state's threshold, or if you and your caregiver agree to state income tax withholding.
- Arrange Form I-9 verification. For regular household employees, the employee completes Section 1 no later than the first day of work for pay. You generally complete Section 2 within three business days after that first day; if the job lasts less than three business days, Section 2 is due on the first day. Follow the current USCIS Form I-9 instructions.
- Give written notice of pay. New York requires a written notice of the agreed regular rate, the overtime rate, and the regular payday.
- Put your policies in writing. Domestic workers are entitled to written notice of your policies on sick leave, vacation, personal leave, holidays, and hours.
Within the First Few Weeks
- Report the new hire to New York State. The Tax Department asks household employers to report new and rehired employees within 20 days of the first day of paid work.
- Check insurance requirements. Depending on weekly hours and whether your caregiver lives in your home, New York may require workers' compensation, disability, and paid family leave coverage. Talk with an insurer or the New York State Insurance Fund before care begins, not after.
Every Payday
- Pay on the required schedule. New York's domestic worker guidance says domestic workers must be paid weekly.
- Provide a written pay statement showing hours worked, gross pay, and any deductions.
- Keep accurate records of daily and weekly hours. The Department of Labor can ask to see them.
Every Quarter
- File New York unemployment insurance and wage reports once your quarterly wages reach the state threshold.
- Send any state income tax you withheld, if you and your caregiver agreed to withholding.
Every Year
- Social Security and Medicare taxes. Once wages reach the IRS threshold for the year, household employers generally owe these taxes, including the employer share.
- Federal unemployment tax may also apply, depending on how much you pay.
- Schedule H is filed with your own federal income tax return to report household employment taxes.
- Form W-2 goes to your caregiver, with a copy to the government, when wages or withholding require it.
Ongoing Workplace Rules
New York's Domestic Workers' Bill of Rights gives caregivers specific protections. These include minimum wage for your region, overtime after 40 hours in a week (44 hours for live-in employees), a 24-hour day of rest each week, paid days off after a year of work, paid or unpaid sick leave depending on the employer's circumstances, and protection from harassment and retaliation. These apply to every domestic worker you employ.
Where the Registry Fits
Our role is to help you find and hire well. We connect families with screened, independent caregivers and support you through matching and hiring, so you're not starting from a blank page.
We also offer payroll and support services for families who want help with the administrative side. When you talk with us, ask exactly which tasks are included, which are optional, and which stay with you. Even when you use support services, you remain the employer, so it's still worth understanding each item on the checklist above.
If you're comparing a registry with an agency, our page on what a home care registry is explains how the two models differ, including who employs the caregiver in each.
Questions to Take to a Tax or Payroll Professional
Every household is different. A short conversation with an accountant or payroll provider can save trouble later. Consider asking:
- Based on our expected hours and pay, which federal and New York requirements apply to us this year?
- Should we withhold income tax, and how do we set that up if our caregiver asks?
- What insurance do we need for our caregiver's weekly hours?
- How should we track hours and overtime, including any overnight time?
- What records should we keep, and for how long?
- If more than one family member pays for care, who should be the employer of record?
Official Sources
- IRS Publication 926, Household Employer's Tax Guide
- New York State Department of Taxation and Finance, Hiring Household Help
- New York State Department of Labor, Facts for Employers of Domestic Workers
This article is general information, not tax or legal advice. Requirements depend on your circumstances and can change, so please confirm the details for your household with a qualified professional.
Let's Talk Through Your Options
Choosing your own caregiver is one of the best ways to keep care personal. Understanding your employer role from the start keeps the arrangement fair, steady, and stress-free for everyone involved.
If you're thinking about hiring help at home, contact Reflections Home Care Registry or call 315-497-7200. We'll walk you through how matching works and what support is available, so you can decide what's right for your family.
FAQ
Am I an employer if I only hire a caregiver for a few hours a week? Possibly. Whether someone is your employee depends mainly on whether you control what work is done and how. Some tax and insurance obligations only begin once wages or weekly hours reach certain thresholds, so a part-time arrangement may carry fewer requirements. Check the current figures in IRS Publication 926 and New York's household employer guidance.
If I find my caregiver through the Registry, isn't the Registry the employer? No. In the registry model, your family chooses the caregiver and directs the care, which generally makes you the employer. The Registry helps with matching and offers support services, but using those services does not transfer your employer responsibilities.
Can I just treat my caregiver as an independent contractor? Usually not. If you set the schedule and direct how care is provided, your caregiver is very likely your employee under federal and New York rules. A tax professional can review your specific arrangement.