ATECO Codes – Activities of Households as Employers of Domestic Personnel
Division 97 covers households, cohabiting groups, and jointly owned properties that directly employ domestic staff: housekeepers, carers, babysitters, housekeepers, drivers, gardeners. Here the employer is not carrying out a business activity, but is a party to an employment relationship governed by the domestic workers' collective agreement (CCNL), with quarterly INPS registration and contributions. The tax relevance for the family lies in the contributions paid, which are partly deductible or eligible for a tax credit in the annual tax return.
- ATECO 2025 codes
- 2
- Flat-rate eligible
- 2 of 2
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
Can a carer or housekeeper work as a VAT holder rather than as an employee?
As a rule, no. When someone provides services on a continuous and organised basis for a household, the relationship is one of employment and must be governed by the domestic workers' collective agreement, not by a VAT number. The Court of Cassation has repeatedly reclassified formally "self-employed" carers as employees, with the risk of penalties and backdated contributions for the employer. A VAT number is only plausible for genuinely occasional services provided to multiple different clients.
How much can be reclaimed on a tax return for contributions paid for housekeepers and carers?
The employer's share of INPS contributions is deductible from total income up to €1,549.37 per year, reducing the IRPEF taxable base according to your marginal rate. In addition, for care of a non-self-sufficient person, a 19% tax credit is available on costs for the carer, up to a ceiling of €2,100, reserved for those with income not exceeding €40,000. To estimate the effect on your taxes you can use the tax calculator.
What contributions and administrative obligations does a domestic employer have?
The employment must be notified to INPS before the start of the relationship, by midnight on the day before the start date. Contributions are paid quarterly and the overall rate is around 33% of gross pay, split between the employer's share and the portion withheld from the worker. CCNL obligations also apply: payslips, thirteenth-month pay, holiday entitlement, and severance pay (TFR). Always keep proof of payments, as they are needed for the deduction on your tax return.