All states · Updated for 2026
How to pay a nanny in New York
Everything a New York family has to do to pay a nanny, housekeeper or caregiver legally: the taxes, the registrations, the forms, and the deadlines. CareTab does the math and reminds you; you keep paying them the way you already do.
The short version
- Federal: withhold 7.65% Social Security and Medicare from their pay and match it; pay FUTA (0.6% of the first $7,000.00); file Schedule H with your 1040; give them a W-2 by Jan 31.
- New York unemployment tax: register with New York State Department of Labor (Unemployment Insurance Division) after household employers: $500 or more in cash wages in a calendar quarter (nys-50; not re-verified this session); new employers pay 4.10% on the first $17,600.00 of wages; file NYS-45 Quarterly Combined Withholding, Wage Reporting and UI Return quarterly.
- New York income tax: withholding is voluntary for household employers (form IT-2104).
- State programs: NY Paid Family Leave (employee-paid) (0.43% employee); NY Disability Benefits (DBL) employee contribution (0.00% employee).
- New hire report: within 20 days of their start date.
- Minimum wage: $16.00/hour. Overtime: 1.5× over 40 h/week for live-out nannies.
- Paid sick leave: required (NY Paid Sick Leave: accrue at least 1 hour per 30 hours worked. Employers with 0-4 employees and net income <= $1 million must provide up to 40 hours of UNPAID sick leave; > $1 million net income: 40 hours paid (ny.gov). Covers all private-sector employees.).
- Workers' compensation: Workers compensation (and DBL/PFL) coverage is required for domestic workers employed 40 or more hours per week by the same employer (NY WCB). Not re-verified this session - confirm at wcb.ny.gov.
Step by step
- Get an EIN from the IRS (free, online, 10 minutes).
- Have your nanny complete Form I-9 and, if they want federal income tax withheld, a W-4 and IT-2104.
- File the New York new-hire report within 20 days at the state site.
- Register with New York State Department of Labor (Unemployment Insurance Division) once you cross household employers: $500 or more in cash wages in a calendar quarter (nys-50; not re-verified this session) (registration).
- Each payday: track hours, pay at least minimum wage and overtime, withhold 7.65% plus state program premiums, give a pay stub.
- Each quarter: file NYS-45 Quarterly Combined Withholding, Wage Reporting and UI Return. Quarterly, last day of the month after the quarter (Apr 30, Jul 31, Oct 31, Jan 31). New-employer rate 4.1% = 4.025% UI (3.4% normal + subsidiary) + 0.075% Re-employment Service Fund (dol.ny.gov, verified). PROVISIONAL: 2026 taxable wage base $17,600 is from press reports of the DOL announcement (18% of state average annual wage), not read from a DOL page this session - confirm on your rate notice.
- January: W-2 to your nanny, W-2/W-3 to the SSA. April: Schedule H with your 1040.
Run your numbers
Use the free New York nanny tax calculator: take-home pay, what you withhold, and your total cost including employer taxes.
Frequently asked
Do I have to pay nanny taxes in New York?
Yes. Once you pay a household employee $3,000.00 or more in a year you owe Social Security and Medicare (7.65% withheld from your nanny and 7.65% from you), and FUTA once you pay $1,000.00 in any quarter. New York unemployment tax applies after household employers: $500 or more in cash wages in a calendar quarter (nys-50; not re-verified this session).
Do I withhold New York income tax from my nanny?
New York does not require household employers to withhold state income tax; you can withhold voluntarily using IT-2104 if your nanny asks.
What forms do I file in New York?
NYS-45 Quarterly Combined Withholding, Wage Reporting and UI Return quarterly with New York State Department of Labor (Unemployment Insurance Division), a W-2 for your nanny and W-3 to the SSA by Jan 31, and Schedule H with your federal return.
Does my nanny get overtime in New York?
Live-out nannies get 1.5× over 40 hours a week. Live-in nannies are also owed overtime in New York. NY Domestic Workers Bill of Rights: overtime after 40 hours/week (44 hours/week for live-in workers) at 1.5x; one day of rest per week. Minimum wage $17.00 in NYC, Long Island and Westchester; $16.00 elsewhere (dol.ny.gov: unchanged on Jan 1 2027). Live-in 44-hour rule not re-verified this session.
What is the minimum wage for a nanny in New York?
$16.00 per hour in 2026.
Pay your New York nanny legally for $14.99/month
Hours, paychecks with every tax computed, pay stubs, PTO, and a filing calendar with NYS-45 Quarterly Combined Withholding, Wage Reporting and UI Return pre-filled. 14-day free trial, no card needed.
Start free trialSources: NYS-50-T-NYS (1/26) New York State Withholding Tax Tables and Methods, effective Jan 1 2026; NYS-50-T-NYC (1/26) New York City Withholding Tax Tables and Methods; NYS-50-T-Y (1/26) Yonkers Withholding Tax Tables and Methods; NYS DOL Unemployment Insurance Rate Information (2026 new employer rate 4.1%); NY Paid Family Leave 2026 (0.432%, max $411.91, NYSAWW $1,833.63); NYS DOL Minimum Wage (rates unchanged Jan 1 2027: $17.00 NYC/LI/Westchester, $16.00 rest of state); New York Paid Sick Leave. Rules for 2026 are provisional. General information, not tax or legal advice.