Module 222 min2166 wordsFree — no account
Deducting contributions and claiming the carer credit: what the household employer gets back
The module’s worked examples, then cases to attempt before revealing their solution · 5 sections · 384 words · 5 min
Worked example
The full cap at three income levels
Someone who deducts the full €1,549.37 saves €356.36 if all the deducted income sits in the first band, at 23%; €511.29 if it sits in the second band, at 33%; and €666.23 if it is taxed at 43%. The cap is the same for everyone, the benefit is not.
Worked example
A deduction that straddles €28,000
Giulia declares €28,800 and deducts €1,549.37 of contributions. The first €800 deducted removes income taxed at 33%, worth €264; the remaining €749.37 falls into the first band and is worth 23%, or €172.36. Her saving is €436.36, not €511.29.
Worked example
The flat-rate rent that pushes income over the line
Roberto earns €36,000 from employment and lets a flat under the cedolare secca regime, which brings him €6,000 of income. For the threshold his total income is €42,000: it exceeds €40,000, so he cannot claim the credit for his aunt's carer, even though he pays IRPEF on only €36,000.
Worked example
Three siblings and a single cap
Three siblings share equally the cost of a carer for their mother, who is not self-sufficient. The €2,100 cap is split between them: €700 each. Each one with income up to €40,000 claims 19% of €700, or €133. The family's total credit stays at €399.
Practical case
Two siblings and their father's carer
Anna and Luca share the cost of a carer for their father, who is not self-sufficient and has a medical certificate. Anna, the employer in the relationship notified to INPS, paid €1,800 of contributions as her own share and has total income of €45,000. The wages, €13,000, are paid by bank transfer, half each. Luca has income of €32,000. How much does each of them save?
Hint: Check first who can deduct the contributions and up to what cap, then the income threshold for the credit and how the spending cap is split between people paying for the same relative.
Show the solution
Anna deducts contributions up to the cap: €1,549.37. At €45,000 the deducted income stays in the second band, at 33%: €511.29. She cannot claim the credit because her income is above €40,000. Luca's income is below the threshold; the two of them pay for the same parent, so the €2,100 cap is split between them. With half each, Luca has €1,050 of spending at 19%: €199.50.
Answer: Anna €511.29, Luca €199.50
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.