1. (1) $1,000 in a calendar quarter. Domestic services performed in a private home, local college club, or local chapter of a college fraternity or sorority are exempt unless the employer pays cash remuneration of $1,000 or more in one or more calendar quarters in the current calendar year or the preceding calendar year. Cash wages include wages paid by cash, check, or money order. Cash wages do not include the value of food, lodging, clothing, and other non-cash items. However, cash given to an employee in lieu of these items is considered to be cash wages.

2. (2) Services that are domestic services. Domestic services include services of a household nature in or about any of the places listed in Subsection (1) of this section. Domestic services include work performed by:

   1. (a) baby-sitters;
   2. (b) cleaning people;
   3. (c) drivers;
   4. (d) housekeepers;
   5. (e) nannies;
   6. (f) health aids;
   7. (g) maids;

   8. (h) caretakers;

      1. (i) yard workers;
   9. (j) cooks; and
   10. (k) butlers.
3. (3) Services that are not domestic services. Services that are not of a household nature such as secretarial services performed in a private home or services related to remodeling or building a private home, local college club, or local chapter of a college fraternity or sorority are not domestic services.
4. (4) Private home. A private home is a fixed place of abode of an individual or family. This may include a dwelling unit in an apartment building or hotel.
5. (5) A local college club or local chapter of a college fraternity or sorority does not include an alumni club or chapter.
6. (6) Remuneration is reportable. If the $1,000 cash threshold is met, each payment including cash and non-cash payments is reportable as wages.

Subsection 35A-4-204(2)(k) defines when domestic services, that are exempt under Subsection 35A-4-205(1)(d), become covered employment.

KEY: unemployment compensation, employment tests, independent contractor

Date of Last Change: October 28, 2022

Notice of Continuation: March 3, 2025

Authorizing, and Implemented or Interpreted Law: 35A-4-204; 26 USC 3304(a)(6)(A)