How do I report household wages if I pay the worker's FICA share?

Treat it as a payroll reporting issue, not as a casual reimbursement.

If a household employer pays the employee's share of Social Security and Medicare tax from the employer's own funds, the employer may need to include that employee-share payment in income-tax wages while not adding it again as Social Security and Medicare wages. The exact reporting should follow the household employment instructions for the year.

Original example:

• Arden Moss pays a caregiver 9,200 for household services.
• Arden chooses not to withhold the caregiver's share of Social Security and Medicare tax from each check.
• Arden pays that employee share separately.

The answer should identify:

1. whether the worker is a household employee
2. whether the wage threshold is met
3. which taxes are employer taxes and which are employee taxes
4. how the employer-paid employee share affects wage reporting

Do not treat the caregiver as an independent contractor merely because the work happens in a private home. Worker status and household payroll rules drive the reporting.