Do I owe nanny tax in New York?

If you pay a household employee $3,000 or more in 2026, you owe federal FICA (Social Security and Medicare). If you pay $1,000 or more in any calendar quarter, you owe FUTA. New York state unemployment kicks in once you exceed the state's wage threshold — typically the first $17,600 of wages.

What is the New York SUI rate for a new household employer?

New household employers in New York start at 3.4%, applied to the first $17,600 of each employee's wages per year. Your rate can change once the state assigns you an experience rating, usually after 2–3 years.

Does New York require State Disability Insurance (SDI)?

Yes. New York requires SDI contributions: $0.60 per week (employee-paid). SDI funds short-term disability benefits for employees who can't work due to non-work-related illness or injury.

Does New York require Paid Family and Medical Leave (PFML)?

Yes. New York requires PFML contributions totaling 0.55% of wages up to $95,349 per employee. The employee share is 0.55% and the employer share is 0%.

How much state income tax do I withhold for a New York nanny?

New York uses progressive tax brackets. Your employee's state income tax withholding depends on their expected annual wages and filing status per their state withholding certificate. CareTax's calculator handles bracketed withholding automatically for every pay run.

What forms do I need to file for a household employee in New York?

Federally: Schedule H (filed with your personal Form 1040), W-2 and W-3 (given to your employee and filed with the SSA), and quarterly EFTPS deposits if your liability exceeds $1,000/year. In New York: new-hire reporting, quarterly SUI filings, and any required state income tax withholding returns. CareTax generates all federal reference documents and points you to the New York state portals.

New York Nanny Tax Guide 2026

Quick Facts

Item	Value	Notes
Minimum Wage	$16.00/hr	$16/hr statewide; NYC/LI/Westchester $17; Home care aides NYC/LI/Westchester $19.65; rest of state $18.65
Pay Frequency	Not specified (federal default)
Overtime Rules	1.5x after 40 hrs/week; live-in: after 44 hrs
Record Retention	6 years

State Income Tax

Withholding Form: IT-2104

Unemployment Insurance

Registration: Register online

Workers' Compensation

Threshold: 40+ hrs/week

Paid Family & Medical Leave

Program: Paid Family Leave (PFL) + State Disability Insurance (SDI)

3 paid days after 1 year; 1hr/30hrs accrual; Required if 20+ hrs/week; 26 consecutive weeks to qualify; 40 hrs paid/year if 80+ hrs annually; 1hr/7 days worked; up to 40 hrs paid

Item	Value
Employee Contribution	Yes
Max Weeks	12 weeks

Paid Sick Leave

Accrual Rate: 1hr/30hrs worked

Annual Cap: 3+ paid days/year

3 paid days after 1 year; 1hr/30hrs accrual; Required if 20+ hrs/week; 26 consecutive weeks to qualify; 40 hrs paid/year if 80+ hrs annually; 1hr/7 days worked; up to 40 hrs paid

New Hire Reporting

Deadline: Within 20 days of hire

Special Requirements

Homeowner's insurance riders DO NOT cover domestic employees; additional hour pay for min-wage workers on 10+ hr days; COVID vaccination time off provisions; minimum wage increasing by CPI annually from 2027

Airborne infectious disease prevention plan required

Sexual harassment training + model policy required

Local Taxes

Locality	Tax Type	Rate	Notes
NYC	City Income Tax	--	NYC residents subject to city income tax
Westchester County	Sick Leave	--	1hr/7 days worked; up to 40 hrs paid

Required Forms

Form IT-2104

New York state income tax withholding form

Purpose: Employee completes for state tax withholding

New York state form

Purpose: State compliance

Key Deadlines

Deadline	Date	Description	Frequency
New Hire Reporting	Within 20 days of hire	Report new employees within 20 days to the state	at-event

State Agencies

Sources

Poppins Payroll State Resources

Frequently asked

Do I owe nanny tax in New York?: If you pay a household employee $3,000 or more in 2026, you owe federal FICA (Social Security and Medicare). If you pay $1,000 or more in any calendar quarter, you owe FUTA. New York state unemployment kicks in once you exceed the state's wage threshold — typically the first $17,600 of wages.
What is the New York SUI rate for a new household employer?: New household employers in New York start at 3.4%, applied to the first $17,600 of each employee's wages per year. Your rate can change once the state assigns you an experience rating, usually after 2–3 years.
Does New York require State Disability Insurance (SDI)?: Yes. New York requires SDI contributions: $0.60 per week (employee-paid). SDI funds short-term disability benefits for employees who can't work due to non-work-related illness or injury.
Does New York require Paid Family and Medical Leave (PFML)?: Yes. New York requires PFML contributions totaling 0.55% of wages up to $95,349 per employee. The employee share is 0.55% and the employer share is 0%.
How much state income tax do I withhold for a New York nanny?: New York uses progressive tax brackets. Your employee's state income tax withholding depends on their expected annual wages and filing status per their state withholding certificate. CareTax's calculator handles bracketed withholding automatically for every pay run.
What forms do I need to file for a household employee in New York?: Federally: Schedule H (filed with your personal Form 1040), W-2 and W-3 (given to your employee and filed with the SSA), and quarterly EFTPS deposits if your liability exceeds $1,000/year. In New York: new-hire reporting, quarterly SUI filings, and any required state income tax withholding returns. CareTax generates all federal reference documents and points you to the New York state portals.