Reference: Minnesota Law, §268.035 Subd.20 (18)
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: