Evening star., 1950-11-30
By Robert K. Walsh

Home, traditionally a mans
castle, will become a housewives
accounting center after January
/ for figuring social security taxes
on wages of domestic employees.
Reporting that everything in
their Establishments is spic and
span for handling the new levies,
the Internal Revenue Bureau and
the Social Security Administra-
ton today alerted employers of a
million maids, cooks. handymen,
chauffeurs and others, including
baby-sitters.
Those agencies expect little
trouble because the individual
payments, due next April. will be
relatively small and the system is.
they say. the simplest ever de-
vised.
Internal Revenue Commissioner
George j. Schoeneman and Com
missioner Arthur j. Altmeyer of
the Social Security Administra-
ton held an our-long news con-
ference late yesterday to explain
how easy it will be. The keeping
of accounts and filing Of returns,
they declared. should hold no ter
rors, even for housewives who
normally quail before pantry bud
get books or fail to balance bank
checkbooks.
Minimum Limits Set.
Social security law changes
enacted by Congress this year will
take effect January /. so far as
taxes on household employe wages
are concerned. Those taxes will
apply only where the employe is
paid at least $50 in cash wages
during any quarter of the coming
year and works at least "a diff
ferent days during that same
period.
AS a practical matter. an en-
ploye who works at least two days
week in the same home for
three months and receives a total
of $50 during that time will be
covered and eventually will be
eligible for certain social security
benefits.
Any part Of a day. even If 1t
amounts to only two or three
hours of work, is defined as day
to be counted as part of the "a
minimum.
The total tax is 3 per cent, and
the payment for the first quarter
must be made by next April 1.
The employer must file special
brief form with the Internal Rev.
enue and pay the tax.
Starting January l, the house
holder may begin withholding l p
per cent every payday for the
wages of employees expected to
come under the new amendment.
If Employe Leaves.
If the employe leaves before
reaching the minimum pay and
time period. the employer should
refund any deductions. In such
cases no return would have to be
filed.
In all other cases, the employer
and employe ordinarily would
share the tax. But they could
agree to eliminate the withhold
ing. The employer then would
pay the entire 3 per cent.
The whole procedure is on an
individual basis. A maid, for
instance, might work in seveEa,
different homes. But in every
such place where she works at
least "a days and receives at least
$50 in cash during any quarter
of the year. each employer would
have to file a quarterly return
and see that Uncle Sam gets the
required tax.
Maintaining that this will be
much easier than it sounds, Mr..
Schoeneman and Mr.. Altmeyer
are launching a Nation wide
drive to acquaint householders
with the new tax and to tell them
especially what they ought to do
between now and January /.
1 Million Affected.
The broadened law will affect
approximately l million house
hold workers. Employers of only
about 100000, will have to file the
special forms. Tax returns or
social security wages Of the other
100000 eligible household en-
ployes may be included in the
same social security form their
employers already fill out for