https://www.irs.gov/businesses/small-businesses-self-employe...
> You have a household employee if you hired someone to do household work and that worker is your employee. The worker is your employee if you can control not only what work is done, but how it is done. If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job.
> Household work is work done in or around your home by the following people.
> Babysitters Caretakers Cleaning people Domestic workers Drivers Health aides Housekeepers Maids Nannies Private nurses Yard workers