T
T - ATECO Codes Households as Employers of Domestic Staff
Section T covers the activities of households and establishments that directly employ domestic staff: housekeepers, carers, babysitters, gardeners and drivers. This is not a business activity and generates no income, so there is no VAT number or flat-rate regime involved. The employer registers with INPS using their own tax code, pays contributions for the worker, and can reclaim a portion in their personal tax return.
- ATECO 2025 codes
- 4
- Flat-rate eligible
- 4 of 4
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
Do I need to register a VAT number to employ a housekeeper or carer?
No. A household employing domestic staff is not carrying out an economic activity, so it does not register a VAT number or use a business ATECO code. Section T exists only to classify this position statistically. To regularise the arrangement you open a domestic employer position on the INPS website using your personal tax code and notify the employment.
How much of the INPS contributions I pay for a domestic worker can I deduct?
The contributions you pay as an employer are deductible from total income up to €1,549.37 per year, even if you have more than one employee. What counts is the amount actually paid during the year on a cash basis, so the January instalment relating to the last quarter of the previous year also qualifies. The employee's share of contributions withheld from their pay is not deductible.
Is there a tax deduction for the cost of a carer looking after a non-self-sufficient family member?
Yes. If the worker is caring for a non-self-sufficient person, you can deduct 19% of the care-fee expense, up to a ceiling of €2,100 per year, provided your total income does not exceed €40,000. The expense must be paid using traceable means and documented, while contributions follow the deduction rule. If you want to see the effect on your tax bill you can calculate your taxes.