Beginning January 1, 1955, payments for domestic service in a private home are excluded
from wages if:
-
•
the remuneration was paid in any medium other than cash; or
-
•
cash payments by an employer in any calendar quarter to an employee for domestic service
is less than $50. (Some employers elect to round to the nearest dollar any cash payment
for domestic services in their private home.)
REFERENCES: Section 209(a)(6)(A)-(C) of the Act, 20 CFR 404.1057