Family Caregiver Taxes and Employment in Washington

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

Washington state taxes

Washington's State Unemployment Insurance (SUI) family caregiver exemption is narrower than the federal rule, and two other state programs — Paid Family and Medical Leave (PFML) and the WA Cares Fund — don't honor the family caregiver exemption at all.

Caregiver relationship	WA SUI	WA PFML and WA Cares
A minor under 18 who isn't your child	Applies	Applies
Your child, currently 18–20	Applies (WA cutoff is under 18)	Applies
Your child, currently under 18 and unmarried	Exempt	Applies
Your spouse	Exempt	Applies
Your parent	Applies — see note below	Applies

Washington SUI applies to parent caregivers. Unlike the federal rule, Washington doesn't exempt parent caregivers from State Unemployment Insurance. We'll calculate and remit this on your behalf.

WA PFML and WA Cares apply to all caregivers. PFML (0.807% employee share in 2026, per Washington ESD) and WA Cares (0.58% per RCW 50B.04, no cap) will appear as deductions on your caregiver's paystub regardless of family relationship. Caregivers may be able to self-exempt from WA Cares through the Washington Employment Security Department (ESD), subject to ESD eligibility rules.

Washington also has no state income tax.

Employment requirements

Quick overview

For most non-tax employment requirements in Washington, family caregivers are treated the same as any other household employee — no change from standard household-employment rules. The major exception is PFML, where the child-under-18 exemption applies.

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	May apply - check minor rules	Standard rules	Minors 14–15: ~85% of state minimum wage - confirm with the state
Overtime	Standard rules	Standard rules	Standard rules	Standard rules	Standard rules
Workers' comp	Standard rules	Standard rules	Standard rules	Standard rules	Standard rules
WA Paid Family and Medical Leave (PFML)	Standard rules	Standard rules	Generally exempt (child <18 by parent)	Standard rules	Standard rules
WA Cares Fund	Standard rules	Standard rules	Standard rules	Standard rules	Standard rules
PTO, sick time, termination notices, posting, recordkeeping	Standard rules	Standard rules	Standard rules	Standard rules	Standard rules
Seattle Domestic Workers Ordinance	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.