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Payment of contributions to domestic workers

Publication: 01/02/2022

This page explains which contributions employers must pay to domestic workers, including tax benefits and the schedule and means of payment.

The service for quarterly payments of contributions, through the sending of payment by notice (MAV) slips by INPS, is aimed at all domestic employers with ongoing employment relationships.

The Contributions and Tax Benefits page gives detailed information about the contributions to be sent to domestic workers and the respective tax benefits.

Contributions are payable per calendar quarter, within the following time frames:

  • from 1st April to 10th April for the first quarter;
  • from 1st July to 10th July for the second quarter;
  • from 1st October to 10th October for the third quarter;
  • from 1st January to 10th January for the fourth quarter.

Contributions must be paid at the end of each quarter within the time limits indicated above. If the last day for payment is Sunday or a public holiday, the deadline will be extended to the next working day. Non-payments and late or partial payments will be subject to fines levied by INPS. 

INPS sends all domestic employers MAV slips for the payment of contributions for the quarters due. There are two types of paper communication attached to the payment slip: the communication approving the request to register the employment relationship and the renewal reminder. The communication approving the claim to register the employment relationship constitutes as confirmation of the activation of said employment relationship and is sent to the employer’s residential address. The renewal reminder, which serves as a reminder of the payment deadlines by calculating the contributions to be paid, is sent to all employers with active employment relationships who have not disabled the service.

Since 2014, the communication approving the employment relationship has contained a maximum of four MAV slips, depending on the quarter in which the employment relationship begins. The renewal reminder is also sent once a year together with the number of MAV slips required to cover the contributions due for the current year.

The MAV slips are already filled in with the amounts due. If there are changes to the elements used for calculating the contribution amounts (for example, changes to working hours), it is possible to make the changes and obtain another MAV slip with the corresponding amounts.

Payments can also be made through the members of the Reti amiche circuit. Simply provide the tax code of the employer and the employment relationship code and the service will automatically calculate the contribution amounts. Payment is available at post offices, newsagents displaying the INPS Services logo, Unicredit SpA banks and, for customers using the online banking service, on the Unicredit SpA group website.

The payment can be made online or via the Contact Centre by calling 803 164 (free of charge from landlines) or 06 164 164 from mobile networks.

Alternatively, contributions can be paid online through the “pagoPA immediate payment” system, using a credit, debit or prepaid card, or by debiting the account.

Whichever method is chosen, the employer’s tax code and the employment relationship code can be used to find out the total contribution amount for the quarter coming to an end. This amount is calculated based on the information that was provided to the recruitment department or information that was subsequently amended and suitably communicated. Before confirming the amount, you can request the operator of the "Reti Amiche" circuit (Lottomatica and Banca Unicredit SpA), the operator of the Contact Centre or the service (if other methods used) to make changes to the elements used for the calculation. In this way, the new amount payable is automatically recalculated.

These payment systems make it possible to quickly check whether payments have been made and to credit contributions to the worker. For each of the methods, two copies of the receipt can be obtained so that one can be delivered to the worker. If payment is made by MAV, there is a confirmation section at the top of the slip which the employer must complete by adding the date and his/her signature. If payment is made at the Contact Centre, the receipt will be sent directly by the assigned bank to the email address of the employer of the service, who will also be sent two copies of the analytical receipt to his/her residential address.