Reference: Minnesota Law, §268.035 Subd.20 (17)
Domestic employment includes duties in an employer’s household that administer to the personal wants and comforts of the employer and other household members. Domestic employment can be performed in a private home, local college club, or local chapter of a college fraternity or sorority. A private home can be any shelter used as a dwelling, or a room or suite in a hospital, hotel, or nursing home.
Employers of domestic workers must pay state unemployment insurance tax if $1,000 in total gross wages, including the value of room, board, and other advantages, is paid for domestic service in a calendar quarter. Once the quarterly $1,000 liability threshold is met, all covered wages paid for domestic service during that calendar year are reportable.
Domestic service includes duties performed by:
This handbook is based on current UI legislation; statements are intended for general information and do not have the effect of law. The Minnesota Unemployment Insurance Law - MN Statutes 268.001 to 268.23 and Administrative Rules 3310 and 3315 - can be accessed through our website at www.uimn.org by clicking Employers & Agents, Help and Support, then the UI Law link.