@Waynefr456
This discussion/thread is about the parent of the parent (the child's grandparent) providing child care, so the answer is no. No FICA is due when the grandparent sits in the parent's home.
If you're asking about a non related Nanny, then the answer is yes, sort of. The parent is the employer and is required to pay both the employer share and withhold the nanny's share of FICA. In may cases, the parent pays both shares, which is an option
