Unlike other employers, household employers pay all of the tax but are permitted (not required) to withhold (and keep) what is withheld form the employee. At tax time then employer sends in both parts with the employers tax return. The amount that could have been withheld that the employer is paying for the employee is taxable income to the employee and should be included in the W-2 box 1 wages (but is not itself subject to additional SS or Medicare tax).
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
