The San Francisco Department of Public Health (SFDPH) recognizes that parents and caregivers are currently creating Learning Pods for their children. At the same time, San Francisco is experiencing increasing local transmission of COVID-19. Review current data at: San Francisco COVID-19 Data Tracker.
- Must acquire federal employer identification numbers (EIN) and register with the state.
- Pays Social Security and Medicare (FICA) taxes as well as federal and state unemployment taxes.
- Pays for a certain number of hours at the teacher’s regular hourly rate, which must be at least minimum wage (and overtime rate if applicable).
- Must obtain workers’ compensation insurance if required in your state.
- Must complete Schedule H and file with their own 1040 forms, and issue Form W-2 to the teacher by January 31.
- Must attain Form I-9 and Form W-4 from the teacher.
For home teachers, make sure that the work agreement specifies your schedule and your duties. If you will be employed by multiple families, the work agreement should include the schedule, wages, benefits, and responsibilities for each family.
Each employment situation is different and deserves a thoughtful approach based upon its specific dynamic. Please do not hesitate to reach out to Aunt Ann’s or to get a complimentary, no-obligation consultation with a household employment expert at GTM call (800)-929-9213.