Generally, when a family hires someone to perform duties in or around their home, they are considered a “household employer.” The IRS views the worker — whether a nanny, health aide, housekeeper, senior caregiver, gardener, chef, personal assistant, estate manager, etc. — as an employee (Form W-2) of the family in nearly every case.
For more information, please click this IRS Link: https://www.irs.gov/businesses/small-businesses-self-employed/hiring-household-employees