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Domestic Employment

An employing unit is subject to TUCA if it paid cash wages of $1000.00 or more in a calendar quarter for Domestic Services.

Domestic employment is defined as work performed in a private home, a local college club, or a local chapter of a college fraternity or sorority. However, such work must be performed as part of the upkeep of the home, club or chapter, and not on behalf of a home-based business.

Generally, work performed in or about a private home includes services performed by caretakers, companions, baby sitters, cooks, waiters, butlers, housekeepers, housemen, watchmen, governesses, maids, nursemaids, valets, janitors, laundresses, furnacemen, gardeners, footmen, grooms, seamstresses, handymen, chauffeurs of automobiles for family use, private secretaries, tutors and librarians.

Services of a household nature, in or about the club rooms, or house, of a local college club, or local chapter of a college fraternity or sorority, include services rendered by cooks, maids, butlers, laundresses, furnace attendants, waiters, and housemothers.

Subject under domestic employment?

E-MAIL Please e-mail questions or comments to tax@twc.state.tx.us

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Last Revision: June 19, 2003