Yes. You would use the new 1099-NEC, unless you need to pay your household employee with a W-2.
You must file Form W-2 for each household employee to whom you paid $2,200 or more of cash wages in 2020 that are subject to social security and Medicare taxes.
If you paid your employee $2,200 or more in 2020, you should withhold and pay Social Security and Medicare on all of her wages. If you paid your employee $1,000 or more in a quarter in 2020, you must pay the federal unemployment tax, or FUTA. (You may also owe state unemployment taxes.)
Generally, for 2020 an employer needs to pay Social Security and Medicare taxes for “cash wages” of $2200 or more paid to any one employee. Cash wages refer to checks, money orders and the like. They don’t include “the value of food, lodging, clothing, transit passes and other noncash items you give your household employee.” But cash given to an employee in place of those items counts as cash wage.
