Can I Use my SSN to Run Payroll for Household Employees?

If you will be paying a nanny, caregiver, or other household employee through payroll, you must have a Federal Employer Identification Number (EIN). As an employer, you cannot use your Social Security number to pay these employees. 

When you pay an employee, you will withhold taxes from the employee paychecks and also pay taxes as the employer (employee and employer withholding). This also means the employee must be provided a W-2 by January 31 of the following year for individual tax filing. For more information on determining if you’re an employer and obtaining an EIN, please read our training article How to Get an Employer Identification Number (EIN) for Your Business.