Hiring Household Employees
If you hire someone to do household work and that worker is your employee, you are that individual's employer. For tax purposes, that worker is your employee specially if you dictate and control the work that is done. The following resources provide regualtions and resources revelant to household employers.
Internal Revenue's definition of types of household employees.
Federal tax information.
Details withholding and other tax issues of hiring a household employee
Provides household employers about information on social security and Medicare taxes.
If you're hiring alien laborers, the Department of State's Determining Prevailing Wage Requirement for Visas of Domestic Workers page provides employers of household workers information on the prevailing wage statistics. U.S. consular officers rely upon this information when determining whether employment contract provisions satisfy applicable prevailing wage requirements for domestic helper B-1 applicants.
Keep in mind when you hire someone you let them in your house in your privacy, your family and your life. It is important to conduct a background check to find out as much as possible about the person's past and background. Remember that references can be faked other information can be made up but once you search for someone's background in public record database then you have at least some facts that you can base your decisions on.