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!

Reply