[20040108]94-114_社会保障：家政工人的覆盖面-情况介绍.pdf

1This report was written by former CRS staffer Geoffrey Kollmann.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code 94-114 EPWUpdated January 8, 2004Social Security: Coverage ofHousehold Workers - A Fact SheetLaura Haltzel1Domestic Social Policy DivisionOn October 22, 1994, President Clinton signed legislation (P.L. 103-387) thatchangedSocialSecuritycoverageofhouseholdworkers. Before1994,householdservicewas considered covered for Social Security tax and benefit purposes if the worker waspaid $50 or more in cash in a calendar quarter. The new law changed the threshold to ayearlyamountandraisedit(to$1,000in1994,indexedthereaftertoaveragewagegrowth it became$1,100 in 1998,$1,200in2000,$1,300in2001,and$1,400in2003,whereit remains for 2004). In addition, the new law exempted most domestic workers underage18,andprovidedthatSocialSecurityandunemploymenttaxeswillbereportedontheemployers annual federal tax return (before 1994, taxes were paid quarterly).Current Law. “Domestic service” generallyis defined as work performed as partof household duties that contribute to the maintenance of an employers residence oradministers to t