Generally, a worker who cares for another's child in his or her own home is not an
employee because the factors that indicate an employer-employee relationship exists
are not present. In the usual case, the instructions the parents give to the child-care
provider are general in nature, such as diet, health, rest, and special foods to give
to the child. The parents tell the worker who to contact in an emergency. Otherwise,
the employer does not instruct the worker and the worker may exercise judgment on
such matters as the amount of time and attention the child requires, the types of
meals to serve, and the manner of coping with situations that may arise. The worker
may perform household chores when the child does not require personal attention. Generally,
the child-care provider receives a fixed weekly fee, does not hold himself or herself
out to the public as engaging in such work, and has no license for such work.
Under these circumstances, the worker is not subject to sufficient direction and control
to create the relationship of employer and employee under the usual common-law rules.
See SSR 61-27 , C.B. 1960-65, p.157.