Who is a Consumer Employer?
A consumer employer is an individual who employs a homecare or personal support worker to provide their in-home care.
STEPS to Success with Homecare/Personal Support Workers
Steps to Success promotes successful working relationships between consumer-employers and homecare workers. You will learn about being an effective employer and gain insight, information and skills to help you make the most of your in-home services. Get more information and find out if you are eligible to participate in Steps to Success.
Manuals and Guides
Resources for Private Pay Consumers
People who use their own money to pay for help at home often use the Commission’s Registry to find and hire a caregiver as his or her employee. All workers on the Registry have passed thorough background checks.
To find information about the legal requirements of being a household employer, please review IRS Publication 926: Household Employer’s Tax Guide on the IRS website
. The guide includes information about obtaining an Employer Identification Number (EIN), withholding and reporting state and federal taxes, forms an employee must complete, and keeping important records. The IRS can also be reached by phone at 1-877-777-4778.
Consumer Employer tax information
Consumer/Employers of Homecare and Personal Support Workers fall into one of two categories:
- Consumer/Employers receive Medicaid or OPI services through the Department of Human Services (DHS). All applicable tax withholdings are automatically withheld from the homecare workers provider check and sent to the appropriate agency.
- Domestic Employers/Private Pay Consumer/Employers pay for in-home caregivers with their own funds. These employers may be responsible for paying state unemployment insurance and other state taxes, as well as federal, Social Security and Medicare taxes, and may also need to complete other documents.
For more tax information see the publications below and contact the agencies if you have questions.