This publication will educate you about your responsibilities for your employee. The expenses are an itemized medical deduction if you itemize. You can only deduct a total amount of medical expenses greater than 7.5 percent of your AGI. If the employee does household chores in addition to care, only the portion of expenses for care is deductible.
https://www.irs.gov/taxtopics/tc756#:~:text=Household%20employees%20include%20housekeepers%2C%20maid....
