The rate is gross or whatever comes out of your pocket. How it's distributed nanny/taxes would be different for different tax situations.

Always advertise and negotiate in terms of gross hourly rate (plus overtime rates if applicable.)

Gross rate is the hourly rate. NET rate is the take-home after taxes - which is not your responsibility as you cannot account for whatever tax bracket a prospective nanny may be in.

Google is your friend.

First time employer for a nanny...when you guys talk about the hourly "rate" say 15/hr or 20/hr, is this the pre-tax taken out rate, or the gross rate calculation AFTER taxes are taken out. For example if you offer 15/hr, with overtime up to 60 hours you get a total of about 800/week, but once taxes etc are taken out it results in gross of about 600/week for the nanny (about 12/hr). Can someone please clarify...

thanks