Nanny tax calculator: 2026 employer FICA estimate
Estimate the employer's Social Security and Medicare contribution for one household employee. This is one part of employment cost, not a complete tax calculation or a take-home-pay calculator.
Use this example only for a household employee age 18 or older who is not your spouse, child, or parent. Family relationships, age, and other exceptions need a separate check in IRS Publication 926. This tool does not determine whether someone is an employee.
2026 federal calculation
Under the assumptions above, household FICA applies when cash wages to this employee reach $3,000 for the year. Once that threshold is reached, the calculation uses all covered cash wages, not just the amount above $3,000.
- Employer Social Security: 6.2% of covered wages, up to the 2026 wage base of $184,500.
- Employer Medicare: 1.45% of covered wages, without a wage-base cap.
Example: $49,920 in annual covered wages produces $3,095.04 of employer Social Security and $723.84 of employer Medicare: $3,818.88 in employer FICA. This is not the total employer tax bill.
Costs and obligations this does not calculate
Federal unemployment tax (FUTA) has a separate quarterly test across household employees. State unemployment and other state obligations can also apply. This estimator does not calculate FUTA, state taxes, employee withholding, income taxes, insurance, benefits, or service fees.
It also excludes the cost of paying the employee's FICA share yourself. Additional Medicare withholding at higher wages has no employer match. A result of $0 here does not mean there are no filing, wage, or tax obligations.
Read nanny taxes explained and confirm your circumstances with the IRS, the relevant state agencies, or a qualified household-employment tax professional.
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Paypr helps you record hourly work and paid or unpaid entries. Pro exports a supporting CSV summary. Keep payroll statements and payment receipts separately; Paypr does not withhold taxes, file returns, issue W-2s, or transfer money.
Sources and maintenance
IRS Publication 926 (2026) and IRS Topic 756, checked September 18, 2026. This estimator applies only to the stated tax year and assumptions. It is general information, not individualized tax advice. No independent professional review is claimed.
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