Module 222 min2166 wordsFree — no account
Deducting contributions and claiming the carer credit: what the household employer gets back
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate, pre-filled return — Sanità, previdenza e assicurazione: contributions for domestic and family workers (employer's share, €1,549.37 cap) — verified on September 25, 2026
- Agenzia delle Entrate — Tax breaks for people with disabilities: credit for carers of people who are not self-sufficient and combination with the contributions deduction — verified on September 25, 2026
- Gazzetta Ufficiale — Income tax code (TUIR, DPR 917/1986), Art. 10(2), consolidated text applicable to 2026: contributions for domestic and family workers — verified on September 25, 2026
- INPS — Pagamento dei contributi al lavoratore domestico (payment with the pagoPA notice and receipts from the Payments Portal) — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- IRPEF rate of the second band, above €28,000 and up to €50,000 — 33%
gazzettaufficiale.it · 2026 rules - IRPEF rate up to €28,000 — 23%
gazzettaufficiale.it · 2026 rules - Upper limit of the first band — €28,000
gazzettaufficiale.it · 2026 rules - Upper limit of the second band — €50,000
gazzettaufficiale.it · 2026 rules - IRPEF rate above €50,000 — 43%
gazzettaufficiale.it · 2026 rules
Contents linked from this module
This module links to no other content.
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.