The maid, nanny, gardener – the tax gave the instructions for legalization of house workers

Homemade Photo Worker: Informant

Performing work in a household is allowed solely in the presence of a written contract between the employee and Individual employer (one of the participants of the household). Such information was published by the State Tax Service.

Terms of employment contract:

• It is issued in two copies and is a basic document for confirming labor relations and determining the responsibilities and rights of both parties;
• The employee has the right only after the employer provides information to the DPS bodies at the place of his tax accounting.

Tax duties of the parties:

• Officially employed home workers are obliged to pay independently PIT (18%) and a military levy (5%) from the wage received when filing an annual declaration.
• A separate voluntary social insurance contract should be concluded in order to enroll insurance experience.

These payments provide:

• pension experience;
• the right to receive hospital and pregnancy;
• Social guarantees in case of loss of performance.

The Tax Service noted that the registration of employment agreements and the fulfillment of tax liabilities is binding on domestic workers.

We will remind, in May 2024 President Volodymyr Zelenskyy signed the Law No. 5695, aimed at regulating the activities of domestic workers. The document clearly defines the concept of a home worker and their responsibilities. The law also protects the rights of employed in this area.

According to new norms, home workers will be entitled to pension through participation in the compulsory social insurance system. The updated information on the status of the law was published on the website of the Verkhovna Rada on May 22.

The document stipulates that a home worker is an individual who performs home duties on the basis of an employment contract. The law specifies the concept of household work as an activity aimed at servicing a household. Basic provisions:

• It is not considered homework non -periodic care (up to 40 hours a month).
• The contract is written in two copies, each of which has the same legal force.
• It is forbidden to hire people under 16 years of age.

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