Family Caregiver Taxes and Employment in Florida

When you employ a family member as your household caregiver in Florida, your caregiver's age and/or their relationship to you may mean certain federal and Florida 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.

Florida state taxes

Florida's state unemployment tax (called the Florida Reemployment Tax) mirrors the federal family caregiver exemption. Florida has no state income tax, no state PFML, and no state SDI.

Caregiver relationship	Florida Reemployment Tax (SUTA)
A minor under 18 who isn't your child	Applies
Your child, currently under 21	Exempt (until age 21)
Your spouse	Exempt
Your parent	Exempt

Employment requirements

Quick overview

Florida applies the same standard household employment rules to all caregivers, including family members. There are no significant family-relationship carve-outs for non-tax requirements.

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	All caregiver relationships
Minimum wage	$14.00/hour (2026 rate; indexed annually)
Overtime	Follows federal FLSA rules
Workers' comp	Generally not required for household employees (subject to current state requirements)
PTO	Not required
Paid sick time	No state requirement
Workplace posting requirements	Same as for any standard employer
Recordkeeping	Same as for any standard employer

Important notes

Florida has no state income tax.

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