Domestic Employers are required to deliver to the worker, by 31 MARCH 2018, the declaration replacing the 2018 CU Form relating to the 2017 income.<\/p>\n
EMPLOYERS ARE REMINDED:
\nThat the certification should be used for:
\nYou can benefit from the \u201cPersonal Assistance Worker Expenses\u201d tax deduction provided that:
\n\u2013 the person being assisted is in a condition of NON SELF-SUFFICIENCY.
\n\u2013 The person providing personal care is classified as a CARER at levels BS, CS and DS of the National Collective Bargaining Agreement for Domestic Work.
\n\u2013 The employer's total income does not exceed \u20ac40,000 gross per year<\/p>\n
WORKERS ARE REMINDED:
\nThe need to verify the conditions relating to the OBLIGATION to submit the INCOME TAX RETURN given the fact that the domestic employer is not required to act as a tax substitute.
\nThe tax return must be submitted in particular in the following cases:
\n\u2013 TFR INSTALLMENT PAYMENTS in the paycheck
\n\u2013 TO BENEFIT FROM THE \u201cRENZI BONUS\u201d (80 Euros per month pursuant to Legislative Decree 66\/14)<\/p>\n