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Page 14 · column 4 of 6 · from the scan, no model involved
People who employ household workers have an important job to do themselves this month, according to Mrs. Hazel F. Crumpton, social security district manager in Winchester.
“If you employ a household worker covered by social security, you’re required to send a wage report and social security contributions to the Internal Revenue Service by January 31,” Mrs. Crumpton said.
The wage report and the social security contributions are for the last quarter of 1971.
“You’re required to report,” she said, “if you pay a household worker $50 or more in cash wages in any 3-month quarter — January - March, AprilJune, July-September, or October - December. You must send in a report of wages, along with the social security contribution, within one month after the end of the quarter.”
Homemakers may file the report on a form available at any Internal Revenue Service office — “Employer’s Quarterly Tax Return for Household Employees (for Social Security).”
Information on the return includes the employer’s name and address; the household employe’s name and social security number; and dates the employe worked in the home; the wages paid that are subject to social security contributions; and the amount of social security contributions enclosed for both the employer and the employe.
The employe contribution is 5.2 percent of earnings. The employer pays a matching contribution of 5.2 percent. “Some household employers prefer to pay the full 10.4 percent
95.7%