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Do I Have to Give My Nanny a Pay Stub?

Understand federal recordkeeping, state wage-statement rules, and the 2026 nanny tax basics.

Make a pay stub, $3.99

If you have just hired a nanny, this is one of the first questions that comes up. The short answer: federal law does not require a pay stub, but your state might, and it is a good idea either way.

What federal law says

The main federal wage law, the Fair Labor Standards Act (FLSA), covers most nannies and other domestic workers. The U.S. Department of Labor says the FLSA requires employers to keep accurate records of hours worked and wages paid, but does not require employers to give employees pay stubs.

So at the federal level, the pay stub itself is optional. The record-keeping is not. Those records include things like your employee's name, hours worked each day and week, pay rate, overtime, any additions or deductions, total wages paid, and the date of payment.

What your state may require

This is where it changes. Many states require employers to give a written or electronic wage statement each payday, and several of those laws apply to families who employ a nanny, not just businesses.

Two examples:

  • Maryland says its pay stub law applies to all private employers with at least one employee, including household employers. The statement must show things like the employer's name, address, and phone number, pay date, pay period dates, hours worked, rates of pay, gross and net pay, and each deduction.
  • California's wage order for household occupations requires employers to give an itemized written statement with each payment, showing deductions, the pay period dates, the employee's name, and the employer's name.

Other states have their own lists, and some allow electronic stubs while others want a printable copy. Rules change, so check your state labor department's website for the current requirements where your nanny works.

The 2026 nanny tax basics

Your stub should show any taxes you withhold, so it helps to know the basics. Here are the federal basics for 2026 from IRS Publication 926 and the Social Security Administration:

  • $3,000 threshold. If you pay one household employee $3,000 or more in cash wages in 2026, Social Security and Medicare taxes apply to all of their cash wages. This is often called the "nanny tax."
  • Who pays what. The employee share is 7.65% (6.2% Social Security plus 1.45% Medicare), and you pay a matching 7.65%. You can withhold your nanny's share from their pay or choose to pay it yourself.
  • Federal unemployment (FUTA). If you pay total cash wages of $1,000 or more to household employees in any calendar quarter of 2025 or 2026, you owe FUTA tax on the first $7,000 of each employee's wages. You pay this yourself; it is never withheld from your nanny's pay.
  • Income tax withholding is optional. You do not have to withhold federal income tax for a household employee. You only do it if your nanny asks and you agree.
  • Year-end forms. If you owe these taxes, you generally need an EIN, must give your nanny a Form W-2 and file it with the SSA by February 1, 2027, and file Schedule H with your 2026 tax return by April 15, 2027.
  • Family exceptions. Wages paid to your spouse, your child under 21, your parent (with some exceptions), or an employee under 18 at any time in the year (unless household work is their main job) generally do not count toward the Social Security and Medicare threshold.

You may also owe state unemployment tax or other state taxes. Your state's unemployment agency can tell you.

Why a pay stub is worth it, even if it's not required

Even where it is optional, a pay stub each payday helps:

  • It keeps your records straight. Each stub becomes part of the payroll record the FLSA already expects you to keep.
  • It makes year-end easier. With year-to-date totals on every stub, filling out a W-2 and Schedule H is much simpler.
  • It builds trust. Your nanny can see exactly how their pay was worked out. Questions about hours or overtime are easier to sort out.
  • It helps your nanny. They may need proof of the income they genuinely earned to rent an apartment, apply for a loan, or file their own taxes.

The IRS even encourages families who are not required to file a W-2 to give their household worker a receipt showing the dates worked, wages paid, and a description of the work.

Making a stub the easy way

StubzPro is built for families and small employers. Fill in your real numbers, preview the full stub free, and choose from 8 templates. No account and no subscription. Download for $3.99 per stub with Stripe checkout, and fix mistakes free for 7 days.

Make a pay stub — free preview

Not sure what to put on it? See Household employee pay stub: what to include.

FAQ

Is it illegal not to give my nanny a pay stub?
Not under federal law. But in states that require wage statements, skipping them can break state law. Check your state labor department.
Can I give my nanny an electronic pay stub?
In many states, yes, as long as your nanny can access it (and in some states, print it). A few states give the employee the right to ask for paper.
I pay my nanny less than $3,000 a year. Do I still need a stub?
The $3,000 figure is the 2026 federal threshold for Social Security and Medicare taxes. It does not decide whether your state requires a pay statement. A simple stub is still a good record.
Does a nanny who works in her own home count as my employee?
Generally no. The IRS says a worker who provides childcare in their own home generally isn't your employee. A nanny who works in your home and follows your instructions generally is.

For real wages only. Use StubzPro to document pay you actually paid. Never create a stub to show income that was not earned. Doing so can be illegal.

This guide is general information, not legal or tax advice. Figures are for 2026 and can change. For your situation, talk to a tax professional or your state labor department.

Sources

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