nanny tax

Slang. A federal social-security tax imposed on the employer of a domestic employee if the employer pays that employee more than a specified amount in total wages in a year.

• The term, which is not a technical legal phrase, was popularized in the mid-1990s, when several of President Clinton’s nominees were found not to have paid the social-security tax for their nannies.

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译员Susanne，知名国际商学院金融专业，专注翻译各种与并购诉讼有关的法律文件。