Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- UATTIVITÀ DI FAMIGLIE E CONVIVENZE COME DATORI DI LAVORO PER PERSONALE DOMESTICO E PRODUZIONE DI BENI E SERVIZI INDIFFERENZIATI PER USO PROPRIO DA PARTE DI FAMIGLIE E CONVIVENZE
- 97.00Attività di famiglie e convivenze come datori di lavoro per personale domestico
- 97.00.10Attività di condomini come datori di lavoro per personale domestico
Description
- activities of condominiums as employers of e.g. cleaners, gardeners, caretakers
Exclusion notes
- administration of condominiums, see 68.32.01
Excluded from class 97.00:
- administration of condominiums, see 68.32
- provision of personal and household services (e.g. cleaning, ironing, cooking, gardening, homecare services for dependents) by service providers (for-profit, not-for-profit, public organisations or self-employed), see the appropriate NACE class according to the service provided
Frequently asked questions
Does a residential building with a porter or cleaning staff use 97.00.10?
Does the code change if the building manager pays the building's staff?
No, the code follows whoever exercises the activity. 97.00.10 applies to the building as the employer; the professional property manager remains a real-estate management service. If a single supplier handles multiple building services, the comparison may be 81.10.00.
The building directly employs a gardener to tend the shared green areas — does 97.00.10 still apply?
Yes. When the building hires the gardener as an employee to maintain flowerbeds and shared outdoor spaces, this code applies. If instead you call in an external contractor who invoices for garden maintenance, that contractor operates under 81.30.00.