ATECO Code Activities of Households and Cohabiting Groups as Employers of Domestic Personnel n.e.c.

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
97.00.90Attività di famiglie e convivenze come datori di lavoro per personale domestico n.c.a.

Description

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

Frequently asked questions

Does a family that employs a housekeeper, driver, or babysitter use 97.00.90?

Yes, when the household is the direct employer of domestic staff. If instead the activity is offering domestic services to clients, the comparison shifts to 96.91.00.

Does a company that sends staff to a client's home fall under 97.00.90?

Usually not. 97.00.90 applies to households that hire directly. If the service is home-based social care, it may be 88.10.00; if the business supplies human resources to third parties, see 78.20.00.

I employ a carer for my elderly father myself — is that 97.00.90 or does it count as care assistance?

Yes, it is 97.00.90 when the family employs the carer as a domestic employee to look after a relative at home. If the carer works independently and offers the service to various clients, see 96.91.00; if the care is delivered through an organised home-care service, the comparison is 88.10.00.

A babysitter found through an agency or an au pair living with the family — who uses 97.00.90?

The family uses it only if it directly employs the babysitter or au pair as domestic staff. The agency that places babysitters and au pairs with families does not belong here: its activity is 78.20.00.

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Activities of households as employers of domestic personnel n.e.c.