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
- 97.0Attività di famiglie e convivenze come datori di lavoro per personale domestico
Description
Notes from sub-category 97.00.10:
- activities of condominiums as employers of e.g. cleaners, gardeners, caretakers
Notes from sub-category 97.00.90:
- activities of households as employers of e.g. cooks, cleaners, chauffeurs, babysitters, personal assistants
Exclusion notes
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
Excluded from sub-category 97.00.10:
- administration of condominiums, see 68.32.01