HouseHold Employee-W-2

[Bird Legs]

Client has household employee. Am issuing W-2 to the employee.
Client is going to pay the employees SS & MC tax for her.
No income tax withheld.
The employees share of the FICA & M/C tax is added back to the wages to be
reported in Box 1 of the W-2, subject to income tax.
Question: Is it also added back to the wages shown in box 3 & 5, subject to
FICA & M/C tax?
Thanks for all help.

[JG EA]

Box 1 includes the wages plus employer paid SS/Med. Box 3 and 5 have only the actual wages. Otherwise you would be in a continuing computing loop with no way out.