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Individuals enrolled on the Housepersons Fund are required to pay social security contributions.
People who carry out unpaid care work arising from family responsibilities can enrol on the Housepersons Fund and pay contributions using the payment slips.
Once the enrolment claim has been approved, the taxpayer will receive a letter confirming enrolment accompanied by the first postal current account payment slips to begin paying contributions. The payment slip is also available on the INPS website in PDF format, which can be printed out and filled in, free of charge.
Contributions can be paid at any time during the year and for any amount, however the minimum payment threshold per month is fixed at 25,82 euro. To calculate the amount and number of contribution payments that the INPS will pay out every year, simply divide the total amount paid in over the course of the current year by 25,82 euro. For example, if you paid contributions amounting to 110 euro in one year, you will receive four months of payments.
The contributions paid in can be deducted in their entirety from the personal income tax (IRPEF) of the individual declaring their income or for the family members on whom they are dependent.