Does babysitter report income of less than $400 if I claim the amount under dependent day care reimbursement?

Hello,

I would like to report payments made to a babysitter on my dependent day care reimbursement through my employer.  The payments totaled less than $400.  Does the babysitter need to report this income on their tax return, since I will be reporting their name and SS# on the dependent daycare reimbursement form and my tax return?

Thank you for your input.