Under Federal Law, if you are hiring a temporary worker for residential employment only, the Internal Revenue Service does not require the reporting of wages up to $1,700.00 per person per year. [Department of the Treasury, Internal Revenue Services. Household Employer's Tax Guide, Publication 926]. Under California Law, if you are hiring a temporary worker for residential employment only, the Employment Development Division does not require the reporting of wages up to $750 per quarter per person or a total of $3,000 per person per year. There is no requirement to complete an I-9 form, for a sporadic or intermittent temporary worker, by a residential employer according to the Department of Homeland Security's Employment Manual. You may hire more than one temporary worker at any one time or multiple workers in a quarter or a calendar year for residential employment.
Under federal law, residential employers are not required to complete an I-9 (the worker's permission form to work in the U.S) if you hire someone for casual temporary work in a private home on a sporadic or irregular, or intermittent basis. (See U.S. Citizenship and Immigration Services, Hand Book for Employers, Rev04/03/09). We do not request or obtain any information for our database concerning a worker's legal status.
Is This Legal?