In many families, collaborators with contracts housework they play a fundamental role both for the management of the home and for the assistance of “fragile” people including, primarilyseniors.
The expenses incurred by taxpayers for this type of activity can be brought into deduction or in deduction tax through your own tax declarationwith important differences between what to deduct and what to deduct.
Of the difference between these two fundamental items for “reducing” the taxable amount Irpef we have talked about the taxpayer in previous articles; as regards domestic work, in 2024 it is possible to deduct, for those with a total income not exceeding 40 thousand euros, 19% of the expenses incurred for domestic workers and carers with a maximum of 2100 euros, but
Furthermore, social security and welfare contributions paid for those employed in domestic services (including, for example, gardeners) and in personal or family assistance such as housekeepers, babysitters, assistants of elderly people are deductible from the overall income; The deductible quotas logically concern only the part paid by the employer.
Let’s see in a little more detail.
Deduction of expenses
In the first instance it must be reiterated that the 2024 deduction for domestic workers and carers does not concern expenses incurred for domestic workers (domestic workers) and social security contributions, which can instead be deducted.
For 2024 the deduction will be equal to 19% with a maximum limit of 2,100 euros, and is available to those with a total income of no more than 40 thousand euros. The expenses must concern what is incurred in relation to assistance to non-self-sufficient peoplewhose conditions must be certified with a medical certificate, which may be requested in case of checks.
The deductions are due to the person who incurred the expense, even if he is not the holder of the employment contract of the assistance staff.
In the declaration, these expenses can be deducted in the “Deductible charges” section (points from 341 to 352) of the Single Certification with the charge code 15.
Deduction of contributions
As anticipated, the employer of domestic workers and carers can use the 730 tax deduction for the expenses incurred for the social security contributions paid to the worker; Specifically, in addition to “classic” social security contributions, it is also possible to deduct:
- social security contributions paid through the use of “vouchers”;
- social security contributions for collaborators hired through a temporary agency and reimbursed to the agency itself.
Logically, as for deductions, it is necessary to keep the payment receipts with all the information useful for identifying the domestic work relationship; the documentation that will be included in the 2023 tax return must be kept until December 31, 2028.
Overall, the maximum deductible amounts for this type of expense is 1.
549.37 euros per year, the deduction does not concern the entire amount, but only the part paid by the employer, therefore excluding the share paid by the collaborator.
In the declaration these expenses can be deducted through iline E23 of 730 for the part remaining borne by the employer.