Order no. 36/2025/1, of 12 February
Ordinance no. 36/2025/1, of February 12th, came into force on February 13th. It sets out the data model to be communicated by the Social Security Institute, I. P., (hereinafter ‘ISS’) to the Tax Authority (hereinafter ‘AT’) and the respective means of communication, under the terms of no. 3 of article 78-H of the IRS Code, concerning the value of the remuneration declared for domestic workers covered by the Domestic Service Contract legal regime.
Law no. 82/2023, of December 29th, which approved the State Budget for 2024, provided for a new deduction from the personal income tax collection relating to remuneration for domestic work.
Article 78 of the IRS Code has been altered:
• a paragraph m) was added to the list of deductions from the taxable amount set out in article 78; and
• Article 78-H was added, which stipulates that an amount corresponding to 5 % of the amount borne by any member of the household as remuneration for the provision of domestic labour, with an overall limit of €200.00, is now deductible for IRS purposes.
Which expenses are considered eligible for this deduction?
The cost of paying remuneration to domestic workers under the legal framework for labour relations arising from the domestic service contract.
What is the relevant source of information to calculate the amount to be deducted?
The relevant source of information is the salary declared to social security.
What is the data model for the declared remuneration of domestic workers?
For the purposes of the communication to be made by the ISS to the AT regarding the declared remuneration of domestic workers and in order to guarantee the correct and unequivocal identification of each employment relationship, the respective data model must comply with the following identification:
a) Employer, natural or legal person, with declared remuneration to domestic workers covered by the legal framework for employment relationships arising from the domestic service contract, shall be identified by means of their tax identification number (NIF);
b) The value, in euros, of the domestic workers’ wages paid by their employers.
How should ISS notify the AT?
The ISS communicates the above data to the AT by February 15th of the year following the one to which they relate, by electronic transmission through a secure channel to be established between the parties.
