Nanny Tax Calculator (Schedule H)
Calculate household employment taxes for nannies, housekeepers, and other household employees.
By Konstantin Iakovlev · Updated September 2026 · Source: IRS Publication 926 (2026), Household Employer's Tax Guide
Total Employer Tax
$2,526.00
Total Cost (Wages + Tax)
$32,526.00
Quarterly Payment
$631.50
Employer Tax Breakdown
| Annual Nanny Wages | $30,000.00 |
| 2026 Threshold | $3,000.00 |
| Employer Social Security (6.2%) | $1,860.00 |
| Employer Medicare (1.45%) | $435.00 |
| Total Employer FICA (7.65%) | $2,295.00 |
| FUTA (0.6% on first $7,000.00) | $42.00 |
| State Unemployment (2.7% on first $7,000.00) | $189.00 |
| Total Employer Taxes | $2,526.00 |
| Total Cost to You | $32,526.00 |
Employee Withholding (from wages)
| Employee FICA (7.65%) | $2,295.00 |
| Net Wages to Nanny | $27,705.00 |
Quarterly Payment Schedule (Schedule H)
| Q1 (Jan-Mar) | $631.50 due April 15 |
| Q2 (Apr-Jun) | $631.50 due June 15 |
| Q3 (Jul-Sep) | $631.50 due September 15 |
| Q4 (Oct-Dec) | $631.50 due January 15 (next year) |
Use the Nanny Tax Calculator (Schedule H) above to calculate your results. Enter your values and see instant results — all calculations run in your browser.
Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.
How It Works
Hiring a nanny, housekeeper, caregiver, or other household worker turns you into an employer in the eyes of the IRS, and the Schedule H taxes that come with it are easy to get wrong. The calculations here pin down your 2026 household employment tax obligations so you stay compliant and avoid the penalties and surprise bills that follow a miscalculation.
Your liability is built from Social Security, Medicare, and Federal Unemployment Tax (FUTA), all driven by the employee's gross wages. In 2026, Social Security runs 12.4% (split 6.2% employer and 6.2% employee) on wages up to $184,500, and Medicare runs 2.9% (1.45% each side) on all wages. FUTA is 6.0% on the first $7,000 of wages, an amount that state unemployment tax credits can bring down.
Social Security and Medicare only kick in once you pay a household employee $3,000 or more in cash wages during 2026 (IRS Publication 926); FUTA applies once you pay $1,000 in any calendar quarter. Skipping the step of withholding the employee's share of Social Security and Medicare is a frequent slip, and it leaves you absorbing that cost yourself. Line up an Employer Identification Number (EIN) ahead of time as well, since you'll need one to file Schedule H.
Example: Full-time Nanny's Household Employment Taxes
- 1 Input: A nanny earns $4,000 per month, $48,000 in cash wages for 2026, well above the $3,000 threshold. No state is selected, so the calculator uses its placeholder state unemployment rate of 2.7% on the first $7,000.
- 2 Employer share: Social Security $48,000 × 6.2% = $2,976 and Medicare $48,000 × 1.45% = $696, for $3,672 of employer FICA. FUTA: $7,000 × 0.6% (6.0% less the 5.4% credit for paying state unemployment tax on time) = $42. State unemployment: $7,000 × 2.7% = $189; your state's actual rate and wage base will differ.
- 3 Result: total employer tax is $3,672 + $42 + $189 = $3,903, so the nanny costs $51,903 a year, or $975.75 a quarter in tax if spread evenly.
- 4 Employee share: you also withhold $3,672 (7.65%) from her pay, leaving $44,328. On Schedule H you report both halves of Social Security and Medicare plus FUTA, $3,672 + $3,672 + $42 = $7,386; state unemployment tax is paid to the state, not on Schedule H.
Source: IRS Publication 926 (2026), Household Employer's Tax Guide · Last updated: September 2026
Frequently Asked Questions
Do I have to pay nanny taxes?
How much are nanny taxes as a percentage?
What form do I file for nanny taxes?
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