AN 91(9)

Important Notice To Employers Of Domestic Service Workers

This publication has been obsoleted by AN 95(8)

Employers of domestic service workers should review the following special rules for income tax withholding. If you are required to withhold Connecticut income tax, please be sure that you are registered for Connecticut income tax withholding with the Department of Revenue Services.

Please review your response to our earlier notice concerning registration. Correct it, if necessary, and return it in the enclosed envelope to DRS.

Rules for Employers of Domestic Service Workers:

Who are "domestic service workers"?

Domestic service workers are those who work in or around a private home for the person by whom they are employed or who work in and around the club rooms or house of a local college club, local chapter of a fraternity or sorority. Domestic service employees include cooks, maids, babysitters, gardeners, and handymen.

Who must withhold Connecticut income tax from the wages of a domestic service worker?

An employer is required to register and withhold Connecticut income tax from the wages of domestic service workers if:

1. The employer is required to withhold federal income tax*

or

2. The employer and employee voluntarily agree to have Connecticut income tax withheld.

*Note: An employer who is required to withhold FICA (Social security) tax but who is not required to withhold federal income tax is not required to register and withhold Connecticut income tax.

Can an employer withhold Connecticut income tax from the wages of a domestic service worker even if federal income tax is not being withheld?

Yes. If an employer and employee voluntarily agree and the employer registers with DRS, Connecticut income tax may be withheld. 

AN 91(9)
Issued 9/91
TPS/0017/991