In general, types of covered domestic employment for Social Security coverage purposes
include service performed by the following:
Cooks, waiters, butlers, housemen, housekeepers, maids, valets, baby sitters, janitors,
caretakers, grooms, gardeners, companions, handymen, footmen, laundresses, seamstresses,
watchmen, governess, chauffeurs for family cars, and farm workers performing domestic
service on a farm.
NOTE: Beginning January 1, 1995, domestic employees on farms operated for profit are no
longer treated as agricultural employees. Instead they are subject to the new domestic
threshold. (This is based on the enactment of P.L. 103-387 effective January 1, 1995
and reinforced with P.L. 108-203).