The IRS considers it illegal to place a household employee on your company’s payroll. The legal considerations for that are:
You ought not “expense” your household employee for they simply do not contribute to your company’s success
The filing requirements for household employees differ from those of company employees
Other issues come into play as well, such as your company’s group health insurer not paying for the health-related expenses of a household employee
There are exceptions to the above: if, for example, you are a “sole proprietor”, or if the home is on a for-profit farm, then you can add the costs of your household employee to your other deductible expenses.