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Clark, Schaefer, Hackett & Co., based in Cincinnati, offers Household Employee Tax Services.

For more information contact Barry Oppelt, 513-241-3111

Employer Requirements:

Labor  Laws
Full time caregivers and domestic employees are those who work for you on a regular basis more than 20 hours per week and for whom you are the primary employer. These employees are subject to the minimum wage of $5.15 per hour and must provide proof of eligibility of employment (Form I-9)

Employer Tax Liabilities

Any employee who receives wages of $1400 or more during a calendar year is subject to FICA (Social Security & Medicare taxes).  For FICA, the tax applies to both the employer and employee.  These taxes are reported and paid annually on Schedule H of your federal income tax return.

Any Employee who receives wages of $1000 or more during a calendar quarter is subject to FUTA (Federal Unemployment Tax).  For FUTA, an employee is only taxed on the first $7000 of his/her annual wages and the maximum tax paid by the employer for each employee is $56.  These taxes are reported and paid annually on Schedule H of your federal income tax return.

SUTA (State Unemployment Tax) must be paid if an employee receives wages of $160 or more per calendar and the tax is only assessed against the first $9000 of wages annually per employee.  This tax is paid on a quarterly basis.

In the state of Ohio, if an employee receives wages of $160 or more per calendar quarter, Workers' Compensation must be paid.  This tax is due in February and August.

Services We Provide to You:

  • Initial Meeting: An overview of employer requirements and forms needed to properly set you up as an employer (including form I-9), provide appropriate forms for the employee for tax withholdings. 
  • Calculate deductions for employee’s paychecks (Federal, State and Local) and all employer payroll taxes.
  • Provide necessary quarterly payroll tax returns and semi-annual worker’s compensation return and instructions for filing.
  • Maintain all payroll records and reports.
  • Provide required information for the completion of Schedule H for your Federal Income Tax return.
  • Provide annual wage statements (Form W-2) for your employee and Federal, State and Local tax authorities.
Our Fees:

Set Up: $80.00
Fee for filing Quarters 1, 2, and 3: $61.00/quarter
Fee for 4th Quarter: $147.00

Online Salary Calculator
Visit this site to calculate gross and net wages of a Household Employee.
 

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