Household Employee

[Bird Legs]

Client, in 2005, had 2 household employees. One earned about $2,400. for year
and the other earned $1290.
Employer will pay the FICA & M/C tax for the employees.
Question: Because the 2nd employee earned less than $1400. for the year, can the employer, client, pay the FICA & M/C tax and issue a W-2, or is it mandatory that
a W-2 not be issued?
Law states that if household employee earns less than $1400. in year then no W-2 is required.
Thanking you in advance.
By the way, the client is wanting to do this in order to give the employee some Soc. Sec.
credit.

[JG EA]

HH Emp

Pub 926 says none of wages are SS (if under the amount) and neither the employer or the employee "will owe" the taxes. So, I don't think it says you can't pay the tax.

e.g. What if someone hired a household employee expecting to pay them over $1,400 and withheld? It doesn't seem right that they should just keep the money.