如果你给你的保母工资超过＄１４００ (this is 2004 figure.)，你就有义务给她交SS税
http://www.ciacpa.com/Newsltr%20021.htmFICA: You have to withhold and pay FICA taxes if your nanny earns cash wages of $1,400 or more (excluding the value of food and lodging) during calendar year 2004. If you reach the $1,400 threshold, the entire wages (not just the excess) will be subject to FICA. However, if your nanny is under age 18 and child care isn't her principal occupation, you don't have to withhold FICA taxes. Thus, if your nanny is really a student who is a part-time baby-sitter, there's no FICA tax liability for her services. On the other hand, if your nanny is under age 18 and the nanny job is her principal occupation, you must withhold and pay FICA taxes.