Mandatory 2024 tax return for domestic workers and carers: taxes, deductions and form to use

Domestic workers and carers are obliged to submit a tax return, as are all other domestic workers.
This happens due to the fact that these workers receive their gross salary, without the application of taxation at source.
The domestic employer, in fact, is not a tax substitute and for this very reason does not withhold the IRPEF to be paid from the paycheck.
This is the reason why housekeepers, carers and babysitters always have the obligation to submit the declaration and this year too, to be in compliance with the tax authorities, they will have to send the 730/2024 or the income form.
The only domestic workers who are exempt from the obligation are those who had incomes lower than 8,174 euros during 2023 and fall, for this reason, in the no tax area.
In any case, even workers who fall within the no tax area, if they wish, can submit the declaration because although there is no obligation, there is no ban either.
For these workers, as mentioned, the employer does not act as a withholding agent, as happens in the majority of subordinate employment relationships, and consequently it is the employee who has to pay the taxes due to the tax authorities.
Domestic workers receive a monthly salary from which Irpef has not been deducted.
For this reason, to calculate the net salary of domestic workers and carers it is sufficient to subtract from the agreed amount the social security contributions paid by the employer (who in turn can deduct them from the tax return).
This does not mean that Irpef is not paid on the salary received, but only that it is paid later by the domestic worker himself, during the tax return phase.
With the 2024 tax return, the tax actually due is calculated considering the income received in the previous year.
However, bonuses, deductions and deductions must be subtracted from this, such as those for employees which, since the employer does not act as a withholding agent, have not been recognized on the pay slip.
The same applies to the former Renzi bonus, now called supplementary treatment, which is also due to domestic workers and for this reason can be recovered from the tax return.
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Both, in fact, can be used even in the absence of a withholding agent.
The difference is that for the 730/2024 form you have until September 30th to send it, while for the Pf Income model the deadline is set for October 15th.
What is needed for the tax return of domestic workers and carers The documents needed to send the tax return are different.
What can never be missing is the declaration in lieu of the single certification delivered by the employer, which indicates the income actually received in the tax period covered by the declaration.
In the presence of multiple employers, there must therefore be as many unique certifications as there were employers in 2023.
read also Documents 730/2023, what the Caf needs for the tax return What taxes domestic workers and carers must pay The report Domestic work is taxed in the same way as normal employment, with the difference that for housemaids, carers and babysitters the taxes are not already withheld by the employer.
For this reason, with the tax return that is sent in the following year, all the income received will be declared, so that the Revenue Agency can calculate the total amount due.
In detail, the total IRPEF due will be calculated during the adjustment, with the addition of regional and municipal additional taxes.
Irpef which in the period from 1 January to 31 December 2023 is calculated as follows: 23% of income for the bracket between 0 and 15 thousand euros, with a no tax area set at 8,174.00 euros; 25% of income between 15,001 and 28 thousand euros; 35% of income between 28,001 and 50 thousand euros; finally, for the part of the income that exceeds 50 thousand euros, the IRPEF due is 43%.
What deductions are domestic workers and carers entitled to? Like what is provided for the majority of employees, domestic workers and carers are also entitled to so-called employee deduction.
For this too, the rules in force in 2023 continue to apply.
read also Employee deductions for 2024, how the calculation changes Other deductions to which one is entitled are those for dependent family members, as well as "all" the others guaranteed by the various bonuses (full list here).
Adjustment of tax returns for domestic workers and carers.
The so-called tax adjustment is carried out during the tax return, with which the actual amount of taxes to be paid is verified based on the income received, net of the deductions to which one is entitled.
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This operation may result in a credit in favor of the taxpayer (the so-called Irpef bonus) or a debt.
In the case of domestic workers and carers who in 2023 did not have other employment relationships, therefore, the adjustment will never be a credit since the Irpef paid in the year in which the work took place was equal to zero.
At most, in the best case scenario, the expected deductions could reduce the tax owed to zero.
How the payment of taxes for domestic workers and carers works If there is a debt from the 730/2024 form or from the Pf Income form, this must be paid through F24.
In the case of tax returns sent thanks to the support of Caf and patronages, this obligation can be fulfilled directly thanks to the intermediaries themselves.
Alternatively, it is possible to pay the amount due using the specific service present in the reserved area on the Revenue Agency website.
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