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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:
The Head of household has to register in the Regional Directorate of Tax in the jurisdiction of which he resides.
The Head of household, which employs persons as indoor workers, submits for registration:
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.
The employed persons who work full time or part time, as maintenance workers in other families, are mandatorily insured for:
For those who work as housekeepers, the head of household must declare and pay a monthly minimum contribution amounting to 3 948ALL, of which:
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:
The social security contributions and health care insurance are paid by the Head of household at any secondary-level banks.