Family Caregiver Taxes and Employment in California

When you employ a family member as your household caregiver in California, your caregiver's age and/or their relationship to you may mean certain federal and California taxes apply a little differently. We've broken down these differences below — along with the state-specific employment requirements you'll want to know — so you always know what's going on with your employee's payroll.

Tax exemptions

Requirements and rates vary by state and are subject to change. The information below is current as of 2026.

Federal taxes

FICA (Social Security and Medicare) and FUTA (Federal Unemployment Tax) may apply a little differently based on your caregiver's age and family relationship to you.

Caregiver relationship	FICA (Social Security and Medicare)	FUTA (Federal Unemployment)
A minor under 18 who isn't your child	Exempt (until age 18)	Applies
Your child, currently under 21	Exempt (until age 21)	Exempt (until age 21)
Your spouse	Exempt	Exempt
Your parent	Usually exempt (see parent-childcare exception)	Exempt

When your caregiver passes one of the age thresholds, we'll automatically update how their wages are taxed based on the information in your account, and email you in advance. For the full federal breakdown, see How federal tax exemptions work for family caregivers.

California state taxes

California's family caregiver exemption follows the federal rule with one important difference: the child age cutoff is under 18, not under 21. This applies across California's bundled employer programs — Unemployment Insurance (UI), Employment Training Tax (ETT), and State Disability Insurance (SDI) — which also funds Paid Family Leave (PFL).

Caregiver relationship	CA UI, ETT, SDI, PFL
A minor under 18 who isn't your child	Applies
Your child, currently 18–20	Applies (CA cutoff is under 18)
Your child, currently under 18	Exempt
Your spouse (including Registered Domestic Partner)	Exempt
Your parent	Exempt

California state income tax withholding generally applies to caregivers regardless of family relationship (current as of 2026; rules subject to change).

Elective SDI coverage is available — caregivers who are exempt can opt in via Form DE 1378J (family) or SOC 409 (IHSS) if they want to keep disability and PFL coverage.

Employment requirements

Quick overview

California's family caregiver employment rules vary substantially by relationship type. Personal-attendant exemptions, live-in vs. live-out status, and family relationship all interact. When in doubt, contact Poppins support.

Requirements by relationship

Where you see "Standard rules" in the table below, family caregivers follow the same rules as any other household employee — no family-specific carve-out applies.

Requirement	Spouse	Parent	Your child <18	Your child <21	Non-family minor <18
Minimum wage	Not required	Required	Not required	Required	Required
Overtime (general)	Not required	Usually required unless personal-attendant exemption applies	Not required	Required	Required
Overtime — live-in personal care attendant (PCA)	Exempt	Exempt	N/A	Exempt	Exempt
Overtime — live-out PCA	Exempt if family	Required	N/A	Required	Required
Overtime — live-in (non-PCA)	Exempt	Required	N/A	Required	Required
Overtime — live-out (non-PCA)	Exempt	Required	N/A	Required	Required
Workers' comp	Usually exempt	Required if threshold met	May be required	Required if threshold met	Required
Paid sick time	Generally exempt	Required	Not required	Required	Required
CA Family Rights Act	Not applicable	May apply	Not applicable	May apply	May apply
Termination notices	Not required	Usually not required (unless specific law applies)	Usually not required	Usually not required	Usually not required
Termination wages (final paycheck timing)	Usually required	Required	Not required	Required	Required
Know-Your-Rights notice	Generally not required	Required	Not required	Required	Required
Domestic worker notices and pamphlets	Limited	Required	Not required	Required	Required
Workplace posting requirements	Generally exempt	Required	Not required	Required	Required
Recordkeeping	Recommended	Required	Minimal	Required	Required
CalSavers participation	Can't participate via payroll	Generally can't participate	Not eligible	Not eligible	Not eligible

Important notes

Spouse caregivers are broadly exempt from most California employment requirements.

Your child under 18 is generally exempt from most household employment requirements when employed by a parent. California treats this as a parental employment context.

Non-family minors (for example, teen babysitters) are treated as standard household employees and are subject to full requirements.

Disclaimer: This information is provided for general educational purposes and should not be considered tax, legal, financial, or human resources advice.