Family Employees(p12) Family Employees taxmap/pubs/p15-002.htm#en_us_publink1000202301Child employed by parents.(p12)Payments for the services of a child under age 18 who works for his or her parent in a trade or business are not subject to social security and Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of the child.