If a caregiver is an employee of the parents, and an adult child gives the caregiver bonuses. Report to IRS?

Every so often ($100.00 check) for doing extra cooking, driving to doctors' appointments, etc., I would assume this has to be reported to the IRS by both people (the person giving the money and the person receiving the money). Am I correct? Does it only have to be reported if the money is over a certain amount?