Family Caregiver Taxes and Employment in Massachusetts

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

Massachusetts state taxes

Massachusetts follows the federal family caregiver exemption with one important difference: the child age cutoff is under 18, not under 21. The same exemption applies across Unemployment Insurance (UI), the Workforce Training Fund Contribution (WTFC), and Paid Family and Medical Leave (PFML).

Caregiver relationship	MA UI, WTFC, PFML
A minor under 18 who isn't your child	Applies
Your child, currently 18–20	Applies (MA cutoff is under 18)
Your child, currently under 18	Exempt
Your spouse	Exempt
Your parent	Exempt

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

EMAC (Employer Medical Assistance Contribution) only applies to employers with six or more employees — most household employers are exempt by size.

Employment requirements

Quick overview

For spouse and parent caregivers, Massachusetts generally applies standard household employment rules. Special handling exists for minor children (youth permits, hour caps, school-attendance exceptions) and adult children 18–20 (still covered by PFML even though exempt for UI).

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	Standard rules	Standard rules	Standard rules	Standard rules	Standard rules
Overtime	Standard rules	Standard rules	Minors 14–15: max 40 hrs/week	18-year-olds: max 48 hrs/week	Minors 14–15: max 40 hrs/week
Workers' comp	Standard rules	Standard rules	Entitled to WC benefits if injured	Entitled to WC benefits	Entitled to WC benefits
MA PFML	Exempt (mirrors UI)	Exempt (mirrors UI)	Exempt (mirrors UI)	Covered (not a minor child)	Covered
MA PFML opt-in	Optional opt-in available	Optional opt-in available	Optional opt-in available	—	—
PTO	Not required	Not required	Not required	Not required	Not required
Sick time	Standard rules	Standard rules	Public school exception for school-attending children	Public school exception	Public school exception
Recordkeeping (Youth Employment Permit)	Standard rules	Standard rules	Youth permit on file required	Youth permit on file required	Youth permit on file required
Maternity leave, termination, posting, meal and housing deductions	Standard rules	Standard rules	Standard rules	Standard rules	Standard rules

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