You might. If you are hiring a healthcare provider through an agency, the agency will take care of employment taxes for you. You simply pay the agency and they will pay the worker minus the required taxes. Additionally, you may not have to pay taxes on compensation given to family members or minors, but you'll want to research household employee requirements to make sure. If the person is an independent contractor who manages their own workload, they may also manage their own taxes. However, if you want to dictate their workload, when they work and supply the tools required to perform their duties, you will likely need to pay employment taxes. If you choose to hire a "household employee" as a caregiver, it will be your responsibility to determine their work status and to collect the information needed to pay their employment taxes. You'll also need to request an Employee Identification Number (EIN) from the IRS. You should consult with your accountant on how to pay employment taxes. Taxes you'll need to pay for your employee include:
Federal income
State employment
Social security
Medicare