Employees:
Household employees working in the United States under a G-5 Visa status are treated as U.S. citizens
for income tax purposes.
- FICA taxes are withheld at 7.65% of gross wages.
- Employee is liable for Federal and State Income Taxes.
- If Federal and State Income Taxes are NOT withheld from paychecks throughout the
year, employee is responsible for remitting quarterly estimated payments to Federal and
State Taxing Authorities.
- Employee must remit Federal Form 1040 and the applicable State Income Tax Return
annually by April 15th.
Employers:
Household employers working in the United States under a G-4 Visa status must follow the procedures
listed below.
- Withhold AND match FICA taxes at 7.65% of gross wages for employee and employer
contributions.
- Remit quarterly Unemployment Insurance wage reports and premiums to the
appropriate state.
- Remit quarterly or annual State Withholding Tax Returns.
- Prepare W-2 and W-3 Employee Wage and Tax Statements.
- Prepare Schedule H reflecting employee and employer FICA taxes, Federal withholding
and Federal Unemployment Tax liability.
- Payments for Schedule H must be remitted by April 15th for Non-U.S. taxpayers.
- U.S. taxpayers transfer the liability reported on Schedule H to the personal Form 1040.
- Pay employees on either a Weekly or Bi-weekly pay cycle via check or electronic
transfer. The minimum hourly rate and number of hours is regulated by the State
Department. Please refer to the offices below for the most current rates and
requirements.
World Bank and International Monetary Fund (IMF) employees are encouraged to contact
the appropriate office below for further information regarding Domestic Employees.
VISA Service Office at the World Bank:
202-473-0667
VISA Services Office at the IMF:
202-331-9450
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