State Guides · Tax year 2026

Nanny tax rules, state by state

Every state sets its own unemployment rate, disability rules, paid leave requirements, and income tax bracket structure. These guides pull the numbers CareTax actually uses to calculate your pay runs — so the rates you read here are the rates the calculator applies.

50 states + DCUpdated for 2026Sourced from each state's official guidance

How this stays accurate

The rates on these pages come from the same tax-rules module that runs every pay run calculation. When a rate changes, it changes everywhere at once — the calculator, the reference documents, and these guides can't drift apart. Federal guidance follows IRS Publication 926. State guidance follows each state's official employer handbook and unemployment portal.