If Mom is considered my employer, how do we go about paying the SS and Medicare taxes?

I have asked my tax people and even called IRS. IRS said I could do it either way and to search irs.gov for answers. I am caring for my mother in MY home. I don't really fall into the category of household help as it is defined on irs.gov. I think that means mother is not my employer, but that I need to claim the income under self employed or other. Some of the info on irs.gov indicates that if you are caring for a family member only and are not in the business of adult day care, you can avoid self-employment taxes and file under other. My real concern now is if Mom is considered my employer, how do we go about paying the ss and medicare taxes. Is there someplace else I could call?