Household employees defined
People who provide services at your home as independent contractors aren't treated as household employees. The plumbers, electricians and babysitters you occasionally hire, for example, are independent contractors who take care of their own employment taxes.
Household employees commonly include housekeepers, maids, nannies and babysitters if you control which tasks they're responsible for and how they complete them. It essentially depends on the facts and circumstances of each situation. But if you have a nanny who lives in your home and takes care of your children five days per week, she's more likely a household employee than the plumber you call a few times per year.