Whether you need to issue a 1099 to your cleaning lady depends entirely on how you hired her and how you use the space she cleans.
Any individual whom you employ to provide services in your home whom you pay directly AND whose total payments in the calendar year meets the IRS household employment threshold, $3,000 currently (2024), must receive a W-2 from the employer (family) and the household employer must pay the payroll taxes.
Household Employee Tax Requirements and Responsibilities
If a worker is an independent contractor, your federal tax obligations are minimal. You don't even need to file IRS Form 1099-NEC for household workers, as they are excluded from this requirement.
The short answer is: Yes, in most cases you must file Form 1099-NEC for cleaning contractors if you paid them $600 or more during the tax year for services rendered in the course of your trade or business.
Step-by-Step: How to File 1099s for Cleaning Jobs Online
The short answer is: Yes, in most cases, you must file Form 1099-NEC for handyman services if you paid the handyman $600 or more during the tax year for services performed in the course of your trade or business.
A cleaner should be able to clean an average 3-bedroom semi-detached home with 2 bathrooms in 3 hours. If your cleaner doesn't supply their own products, you'll have to provide them with these - you can pick up multi-purpose cleaners for as little as £1 in supermarkets, while premium or natural products can cost more.
You are generally exempt from issuing a 1099 form if you paid a business that is incorporated (C-Corp or S-Corp), a tax-exempt organization, a government agency, or if your total payments to a single vendor were under $600 in a tax year.
The 20-minute rule in cleaning (often combined with the 10-minute break as the 20/10 Rule) is a productivity method where you set a timer and clean as quickly and intensely as possible for 20 minutes. When the timer goes off, you immediately stop cleaning and take a mandatory 10-minute break.
The IRS business code for cleaning services is 561720 (Janitorial Services). This code is required when filing your Schedule C and covers most standard housekeeping, janitorial, and maid services.
Who Doesn't Need a 1099-NEC?
While it's not illegal to pay your cleaner cash in hand, it's important to ensure that you comply with tax and employment laws. Paying cash in hand may not provide the cleaner with legal employment rights or protections, and it could also pose tax evasion risks for both parties.
If only the worker can control how the work is done, then the worker is not your employee but is a self-employed worker. A self-employed worker usually provides his or her own tools and offers services to the general public as an independent business.
Basically, the de minimis safe harbor allows businesses to deduct in one year the cost of certain long-term property items. IRS regulations set a maximum dollar amount—$2,500, in most cases—that may be expensed as “de minimis,” which is Latin for “minor” or “inconsequential.” (IRS Reg. §1.263(a)-1(f) (2025).)
The most overlooked tax break depends on your situation, but the Saver’s Credit (Retirement Savings Contributions Credit) and out-of-pocket charitable/medical expenses consistently top the list. These breaks reduce your tax bill dollar-for-dollar without requiring you to itemize.
Of course, the cleaning routine will vary depending on your needs each week, but in 2 hours you should expect your cleaner to:
From this perspective, $50/hour is generally considered above average but not unreasonable for professional services. It reflects a market service rate rather than a worker's wage, making it fair in many areas, especially when hiring insured companies or premium cleaning providers.
The 80/20 rule (the Pareto Principle) in cleaning dictates that 20% of your cleaning efforts yield 80% of the visible results. By targeting high-impact tasks first—such as clearing flat surfaces, wiping high-traffic areas, and making beds—you create an instantly cleaner environment without obsessing over perfection.
Who does NOT require Form 1099-NEC? Payments made for services to businesses incorporated as a C-Corp or S-Corp do NOT require you to file Form 1099-NEC. Best practice is to have a Form W9 completed by your vendor or subcontractor in your files.
Form 1099-NEC is required when your business has paid $600 or more during the tax year to individuals or certain business entities for services (not goods).
The consequences of not filing a 1099 depend on whether you are the business owner who failed to issue one to a contractor, or the independent contractor who failed to report 1099 income on your personal taxes.
From our experience across hundreds of London homes, two hours is usually enough to cover a 1-bedroom, 1-bathroom flat. A typical clean might include: Kitchen surfaces wiped and sanitised. Bathroom cleaned top to bottom.