Tina77

I am opening an individual 401(k) retirement account in relation to my self-employment income (where I am an independent contractor). The Individual 401(k) plan is intended for businesses that do not employ any common-law employees. I employ a household employee (my nanny) to take care of my children. She allows me to go to work but she does not work for my business. Is my nanny considered a common-law employee? Or do I qualify for opening the retirement account? Thank you!