Each domestic worker (colf-housekeepers, badante-caregivers etc…) earns a net salary including social security contributions (which are deposited to INPS every three months); and a gross income including IRPEF - personal income tax which must be paid to the State.
According to Italian law, domestic workers are not obliged to make income tax returns. They must only do it if their income exceeds a given amount.
Having said that, a colf/badante who works for 365 days per year has a fixed discount on taxable income up to €8.000,00. This means that anyone who earns up to this amount doesn't have to make income tax returns.
There are also other discounts, such as if one has dependent children, medical expenses, etc.
In any case if one's income from subordinate work exceeds the above amount, it is wise to check if one is still exempted from making income tax returns or if he/she is obliged to make the income tax returns and then pay taxes.
Every year in the period ranging from May to July, workers must verify if they have the obligation to make the income tax returns and pay taxes.
The declaration is to be made on a form known as "Modello UNICO" which must be filled in between May and June. This is valid for both Italian and foreign workers.
In order to verify this, you can go to the professional accountants (commercialisti) or authorised Fiscal Assistant Centres (CAF- centri di assistenza fiscale) with the following documents:
1) Modello CUD (certificate issued by the employer by March 2009 certifying the income earned in 2008). In fact the National Collective Agreement for domestic work requires employers of domestic workers to issue them a certificate showing all the income they earned during the year. The employer is therefore obliged, should the worker request for it, to issue the certificate showing all the income earned.
2) Fiscal code of the worker, of the spouse and dependent children if applicable.
Non-EU foreign workers are required to bring a long family status certificate if the children are resident in Italy, or documents issued by the country of origin, translated into Italian and legalised by Italian Embassy/Consulate in the country of origin.
3) Medical expenses incurred in 2008 (specialist medical visits, medicines, etc).
The professional accountant or officer at CAF, will examine the documents and help the worker know if he/she is obliged to make the income tax returns depending on the income earned during the year.
By Mascia Salvatore
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