California nanny & household employment guide

Everything a family or nanny needs to know about household employment law in California: overtime, payroll taxes, and workers' compensation. This is a plain-language summary, not legal advice.

Overtime rules in California

Live-out overtime begins after 45 hours/week.
Live-in overtime begins after 45 hours/week.
Daily overtime begins after 9 hours/day.
Overtime multiplier: 1.5x.

Under the Domestic Worker Bill of Rights, personal attendants (including most nannies) earn 1.5x after 9 hours in a day or 45 hours in a week. Live-ins have the same rule.

Primary source: California Department of Labor.

Payroll taxes in California

Federal (applies everywhere): Social Security 6.2% and Medicare 1.45% from both employer and employee, plus FUTA at 0.6% on the first $7,000 (employer only).

California state taxes:

State unemployment (SUTA, employer): 3.40% on the first $7,000 of wages.
State income tax (employee, estimated effective): ~6.00%.
Other state employer taxes: 0.10%.
Other state employee taxes (SDI / paid leave): 1.10%.

State disability / paid leave: CA SDI is 1.1% on all wages, paid by employee.

Workers' compensation in California

Required for any household employee. No exemption.

Primary source: California household employer resource.

Put it in writing

Once you have the rules straight, document the terms. The free Kindred offer letter generator builds a professional nanny offer letter covering pay, overtime, PTO, and duties. See also the nanny tax calculator and take-home pay calculator.

Hiring in California? Post a job free on Kindred or see what nannies earn.