California household employment guide
Hiring a nanny, housekeeper, or newborn care specialist in California means checking federal, state, and local requirements together. Start with the actual duties, work location, schedule, and who directs the work. This guide organizes the main questions for a private household; it does not cover every exception, publicly funded care program, or agency arrangement.
Reviewed October 20, 2026, for work performed in 2026. Rates and requirements can change. Check the linked government guidance before using this page for a later year.
1. Describe the arrangement before choosing a payroll setup
Record the duties, hours, work addresses, live-in or live-out arrangement, and any agency or second household involved. Do not assume a contract label resolves employee status. Our household employee basics explains the federal tax starting point; California employment-law questions need their own assessment.
The EDD household employer guidance covers California payroll-tax responsibilities. The Labor Commissioner's domestic worker FAQ addresses wage-and-hour coverage. These are separate questions: a payroll-tax threshold is not a general exemption from worker protections.
For role-specific planning, see hiring a nanny, hiring a housekeeper, or hiring a newborn care specialist.
2. Register with EDD and confirm the payroll-tax obligations
EDD says household employers must register within 15 days after paying $750 in total cash wages and must report when total cash wages reach $750 in a calendar quarter. Its explanation treats checks as cash wages for this purpose and excludes noncash meals and lodging from that threshold calculation. See EDD's household employer page.
EDD distinguishes this from the $1,000 quarterly cash-wage threshold for Unemployment Insurance and Employment Training Tax. Confirm State Disability Insurance withholding, wage reporting, applicable exclusions, and the correct filing schedule with EDD or your payroll professional. Do not treat the two thresholds as interchangeable. The 2026 Household Employer's Guide, DE 8829 provides the detailed instructions.
Assign an owner for registration, deductions, tax payments, reports, and federal year-end work. If you use a provider, confirm its scope in writing using the payroll-provider questions. A California payroll account does not replace federal setup.
3. Check both the state rate and the local work address
California's statewide minimum wage is $16.90 per hour from January 1, 2026, subject to applicable coverage and exceptions. Some cities and counties set higher rates. Confirm the rule for the actual place where work is performed, including whether the address is inside a city or in an unincorporated county area. See the Labor Commissioner's minimum-wage guidance.
For example, the City of Los Angeles Office of Wage Standards maintains city wage and paid-sick-leave information. A Los Angeles mailing address alone should not be used to choose between city and county rules. For other locations, consult that city or county's official labor standards information.
Record the rate, effective date, and local jurisdiction you checked. If work occurs in several locations, ask how each applicable ordinance treats those hours. Recheck before a new year or a local rate-change date.
4. Review overtime using duties and living arrangements
California distinguishes personal attendants from other domestic workers. The state's FAQ describes personal-attendant duties and explains that spending more than 20% of the time on other work takes a worker outside that category. Do not assign the category solely from a title such as nanny or caregiver. See the domestic worker FAQ.
For covered personal attendants, California's rule provides time-and-a-half after nine hours in a day or 45 hours in a week, with exclusions described by the state. That is not a universal weekly threshold: federal law generally requires overtime after 40 hours in a workweek for covered, nonexempt domestic service employees. Review both layers. See DOL Fact Sheet 79B.
Other California domestic workers have different overtime rules, including distinctions for live-in and live-out work. Use the state FAQ and Wage Order 15 for that review. Have an adviser assess mixed duties, overnight shifts, meal/rest periods, and any proposed sleep-time arrangement. A flat daily or overnight fee does not by itself answer how hours and overtime must be calculated.
5. Set up paid sick leave before the first payroll
California's paid-sick-leave guidance generally covers employees who work at least 30 days for the same employer within a year in California, with narrow exceptions. Employees generally must complete a 90-day employment period before using leave. The statewide requirement generally provides at least 40 hours or five days per year, whichever is more; accrual, frontloading, use limits, and carryover have distinct rules. See the current paid-sick-leave FAQ.
Choose a permitted policy, record balances, explain the request process, and check local requirements separately. Do not assume a five-day schedule always equals 40 hours or that State Disability Insurance deductions replace employer-provided paid sick leave.
6. Confirm insurance and workplace safety
Ask an insurer or licensed broker to confirm workers' compensation coverage for the particular employee, duties, hours, and work locations before work starts. Do not assume a homeowners policy's general liability coverage answers this question. California's Department of Insurance explains that employee coverage is subject to applicable statutory exclusions in its workers' compensation guide.
For workplace safety, California's SB 1350 guidance distinguishes domestic-service businesses and private households; coverage is not identical for every arrangement. Use the Cal/OSHA domestic-service FAQ to check applicability. Discuss safe equipment, cleaning products, lifting, access, and how to report hazards regardless of which rules apply.
7. Complete hiring notices, new-hire reporting, and records
EDD requires reporting new and qualifying rehired employees working in California to its New Employee Registry within 20 calendar days of the start-of-work date, meaning the first day services are performed for wages. Follow its instructions for reporting method and required information. See California's New Employee Registry.
Review applicable hiring notices using the Labor Commissioner's Notice to Employee FAQ. An offer letter or an HHP worksheet is not a substitute for a required notice. Separately handle federal work-eligibility verification where required using the Form I-9 guide.
Set up accurate time and pay records, leave balances, secure document storage, and a process for reviewing changes. Use the recordkeeping guide and onboarding checklist to assign tasks. Before employment ends, check applicable final-pay requirements rather than assuming the next regular payday is sufficient.
A short California setup worksheet
| Decision or task | What to record |
|---|---|
| Work arrangement | Duties, direction, live-in status, agency or shared-household involvement |
| Work jurisdiction | Actual address, city or unincorporated county, applicable local rules |
| Compensation | Gross rate, effective date, overtime assessment, pay schedule |
| Payroll | EDD registration owner, reporting/payment calendar, federal setup owner |
| Leave and insurance | Sick-leave policy and tracking; confirmed insurance coverage |
| Hiring and records | Required notices, new-hire report owner, time records, secure storage |
Next step: Start with before hiring a household employee, then adapt the working assets in the templates hub. Return to the Household Employment Center for the national guides.
Information only: This guide is a source-checked starting point, not legal or tax advice, a complete compliance checklist, or a determination of worker status or exemptions. Consult current federal, California, and local guidance and qualified professionals for your arrangement. HHP participation is a public commitment, not compliance certification. Source review: October 20, 2026; no specialist sign-off.