Assistant Caregiver Question
 

While reading through the Technical Assistance document for Michigan Family & Group Child Care Home, I came across the following:

Caregiver responsibilities.
(1) A caregiver shall be responsible for all of the following provisions:
(c) Provide an adult assistant caregiver with valid CPR and
first aid to act as the caregiver when the caregiver is
unable or unavailable to provide direct care.

I am in the process of getting my certificate of registration for a family child care home (up to 6 kids). I have someone who can be my assistant caregiver if I'm unable to provide care. My question is, do I treat this person as my employee and withhold taxes, ect? This person won't be here on a regular basis, simply when I absolutely cannot provide direct care.

Any help is greatly appreciated. Thanks!

If you will be paying more than $600 a year to someone then they will need to be an employee, not an independent contractor.

Check out Tom Copeland's Blog. He has excellent advice and information about hiring an assistant, substitute and other employees who may work in your program. http://www.tomcopelandblog.com/.serv...er.q=employees

Thank you!

employee
 

Originally Posted by Childminder:
If you will be paying more than $600 a year to someone then they will need to be an employee, not an independent contractor.

No. There is no minimum amount that a person must be paid before they are considered an employee. If you paid a person $1 to help you care for children, this person is an employee and you must withhold social security/medicare taxes. It's only when you have an independent contractor that you must file a Form 1099 if you pay the independent contractor $600 or more.

There is an exception to the general rule that someone who works for you is an employee: someone who is in the business of providing substitute care is an independent contractor.

Originally Posted by TomCopeland:
No. There is no minimum amount that a person must be paid before they are considered an employee. If you paid a person $1 to help you care for children, this person is an employee and you must withhold social security/medicare taxes. It's only when you have an independent contractor that you must file a Form 1099 if you pay the independent contractor $600 or more.

There is an exception to the general rule that someone who works for you is an employee: someone who is in the business of providing substitute care is an independent contractor.

Thank you for the correction Tom. I just found information regarding this on your blog. One day I will learn to check your blog before I ask questions!

Thanks again!