Why FICA is triggered
$12,000 is at or above the 2026 $3,000 cash-wage threshold for a non-exempt household employee.
Apps
2026 household payroll
2026 Household Employee Tax Checker
Check whether nanny, caregiver, babysitter, housekeeper, or other household employee wages likely trigger federal FICA, FUTA, Schedule H, and W-2 steps for 2026.
Federal filing signalSchedule HFICA applies ยท FUTA applies
Inputs
2026 estimate
Employee FICA share$9187.7% on covered wages, plus additional Medicare over $200,000.
Employer FICA share$9187.7% employer share when 2026 covered wages reach $3,000.
FUTA estimate$42 - $420Uses $7,000 wage base; range shows max-credit 0.6% to gross 6.0% before state details.
Forms signalW-2 / W-3 likelySchedule H is likely needed with the 2026 federal return.
Why FUTA is triggered
$3,600 is at or above the $1,000 household-wage quarter test.