What is a household employee?

• A. A corporate executive.
• B. A contractor in private home.
• C. A government employee.
• D. A domestic worker in a private home.

Answer: (D)

The main idea is identifying who counts as a household employee for payroll purposes. A household employee is someone who works inside a private residence to perform domestic tasks and is paid by the household owner. This fits a domestic worker in a private home—the person hired directly by a family to clean, cook, babysit, or otherwise manage tasks in the home.

This matters because household employers handle payroll taxes and withholding for workers who are their employees, not independent contractors. The other options don’t fit: a corporate executive is employed by a company, a government employee works for the government, and a contractor in a private home is usually an independent contractor rather than an employee.