If you employ only one person on a marginal basis with a wage of up to € 551,10 per month, no additional costs will be incurred.
However, a tax (employer's levy) is due if
- you have more than one part-time employee and
- the monthly wage total (without special payments) of all marginally employed persons exceeds 1,5 times the marginal earnings threshold (for 2025: € 551,10 x 1,5 = € 826,65).
Should the domestic helper be self-employed, no taxes will be due for you.