§3506. Individuals providing companion sitting placement services
(a) In general
For purposes of this subtitle, a person engaged in the trade or business of putting sitters in touch with individuals who wish to employ them shall not be treated as the employer of such sitters (and such sitters shall not be treated as employees of such person) if such person does not pay or receive the salary or wages of the sitters and is compensated by the sitters or the persons who employ them on a fee basis.
(b) Definition
For purposes of this section, the term "sitters" means individuals who furnish personal attendance, companionship, or household care services to children or to individuals who are elderly or disabled.
(c) Regulations
The Secretary shall prescribe such regulations as may be necessary to carry out the purpose of this section.
(Added
Statutory Notes and Related Subsidiaries
Effective Date
Unemployment Compensation or Social Security Benefits Based on Services Performed Before November 12, 1977, Unaffected