Publication 926 Household Employer's Tax Guide For Wages Paid in 2002 (Rev. November 2001) Important Reminders Introduction Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes? Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File? What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How To Get Tax Help State unemployment tax State unemployment tax State unemployment tax Table 3. Employee social security and medicare tax withholding table