Social Security Domestic Employment Tax Simplification Act of 1993

Social Security Domestic Employment Tax Simplification Act of 1993 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act and the Internal Revenue Code (IRC) to raise the threshold amount of cash remuneration payable to a domestic employee in any year which is subject to social security employment taxes.

Amends IRC to: (1) provide for the coordination of the collection of domestic service employment taxes with the collection of income taxes; (2) subject domestic service employment taxes to estimated tax provisions; (3) exempt certain employers from the payment of such taxes; and (4) authorize the Secretary of the Treasury to enter into agreements to collect State unemployment taxes imposed on such remuneration.

Requires the Secretaries of Health and Human Services and the Treasury to study and report to the Congress on the effects of this Act.