Individuals > Categories > Household employers

Head of household

The head of household, for tax purposes, is considered a person who employs individuals as domestic workers.
"The domestic workers" are considered the persons hired by the head of household in works such as:

  • Babysitter,
  • Chef,
  • Housecleaner,
  • Guard-house administrator,
  • Assistant for the elderly, etc.,
  • Or the various services of this nature;

The Head of household has to register in the Regional Directorate of Tax in the jurisdiction of which he resides.

Registration documents
The Head of household, which employs persons as indoor workers, submits for registration:

  • Writen request;
  • A photocopy of the Identity Card (ID) or Passport of the head of household;
  • Copies of the labor contract signed between him and the employees, which, among others must necessarily contain:
  • The Social security number of the hired person,
  • The commencement date,
  • Its duration "with or without limited term",
  • The gross monthly salary.

The process of deregistration is made at the request of the head of the household, at the Regional Directorate of Tax where the registration was made.

Payment Obligations
The employed persons who work full time or part time, as maintenance workers in other families, are mandatorily insured for:

  • The pension branch and
  • Health care insurance.

For those who work as housekeepers, the head of household must declare and pay a monthly minimum contribution amounting to 3 948ALL, of which:

  • 3 200 ALL goes to social security;
  • 748 ALL for health care insurance.

The payment of contributions is made each quarter, within the 20th of the first month after the end of each quarter of the calendar year, namely according to the calendar:

  • April 20th
  • July 20th
  • October 20th
  • January 20th

The social security contributions and health care insurance are paid by the Head of household at any secondary-level banks.