Internal Revenue Service United States Department of the Treasury
Level Basic Intermediate Advanced Military International

What's New This Year

Income

Wage Threshold for Household Employees

For 2011, the social security and Medicare wage threshold for household employees remains unchanged at $1,700. This means that taxpayers who paid a household employee cash wages of less than $1,700 in 2011 do not have to report and pay social security and Medicare taxes on that employee's 2011 wages.