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If you employ a household worker, you may be considered a domestic employer. Some examples of domestic employers are nannies, caretakers, housekeepers, butlers, groundskeepers, etc. The IRS can advise you if you need to withhold federal taxes for these employees. If you do, you must also withhold New Jersey taxes. This means you must register with the State of New Jersey for employer purposes.
Domestic Employers are required to report and remit Income Tax withholding and other payments (contributions for unemployment insurance, healthcare subsidy, workforce development, disability insurance, and family leave insurance), electronically, on an annual basis, using Form NJ-927-H, Domestic Employer's Annual Report.
You also must electronically file Form WR-30, Employer Report of Wages Paid, with the Department of Labor and Workforce Development.
File Form NJ-927-H and Form WR-30 by January 31, after the close of the calendar year.
Annual filers are also required to file the Annual Reconciliation of Tax Withheld (Form NJ-W-3), by February 15, after the close of the calendar year.
If a due date falls on a weekend or holiday, returns and payments are due the next business day.
Employers with both domestic employees and other employees may not use Form NJ-927-H. These employers should instead file Form NJ-927 (or Form NJ-927-W) each quarter.
