Do I owe nanny taxes for a summer or temporary nanny?
Updated November 6, 2026 · For 2026 · General information, not tax or legal advice
Temporary does not mean exempt. The nanny tax rules look at how much you pay in the calendar year, not how long the job lasts.
The math for a typical summer
Ten weeks at 40 hours and $20 an hour is $8,000. That passes:
- the $3,000 annual threshold for Social Security and Medicare in week four, and once crossed it applies to all $8,000;
- the $1,000 per quarter federal unemployment threshold in week two;
- most states' unemployment thresholds at the same point.
So a full-time summer nanny makes you a household employer for the year, with the same W-2, Schedule H and state quarterly report as a year-round nanny. The only difference is fewer paychecks.
When a short-term sitter stays under the line
A part-time sitter paid less than $3,000 in the year owes no Social Security or Medicare, and no W-2 is needed if you did not withhold anything. You may still owe unemployment tax if total household wages hit $1,000 in a quarter. Keep a simple record of what you paid in case you get close.
Students under 18 are exempt from Social Security and Medicare if household work is not their principal occupation; see babysitter taxes.
What to do
- Withhold 7.65% from the first paycheck if you expect to cross $3,000. Catching up later means a big deduction from a late-summer check.
- Get an EIN and register for state unemployment; the registration stays open for next year or can be closed when the job ends.
- File the state quarterly report for the quarters you paid wages, then mark the account inactive.
- Issue the W-2 by January 31 and file Schedule H with your return.
The calculator shows the full cost of a summer nanny for your state. CareTab lets you set an end date on the employee record so the filing calendar only covers the quarters you actually paid.
Frequently asked
How many weeks before a summer nanny triggers taxes?
At $20 an hour and 40 hours a week, you cross $3,000 in the fourth week. Most full-time summer nannies trigger Social Security and Medicare, and $1,000 in a quarter triggers unemployment tax in the first two weeks.
Do I still need an EIN for ten weeks?
Yes, if you cross the thresholds. The EIN is free and permanent, so it is also ready for next summer.
What if my summer nanny is a college student?
Students 18 and older are treated like any other employee. The under-18 student exemption from Social Security and Medicare only applies if the nanny was under 18 at some point during the year.
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