2026 Single Certification for Domestic Workers and Caregivers in Italy

Employers of domestic workers and caregivers in Italy are required to provide a “Single Certification” (Certificazione Unica) detailing all payments made during the previous year. While the process differs from standard employment relationships, understanding the requirements and deadlines is crucial for compliance.

What is the Single Certification?

The Single Certification is a substitute declaration used to certify the total sums paid to domestic workers during the year. It’s not a new requirement, but rather a continuation of existing obligations. Unlike many other employers, those employing domestic workers are generally not tax withholding agents and do not remit taxes monthly. Instead, the worker settles their tax obligations directly through their annual tax return.

Key Differences from Standard Employment

Unlike the typical delivery date of March 16th for standard employees, domestic workers and caregivers receive a similar certification with different deadlines. Technically, it is incorrect to refer to this as a CU model, as domestic employers are not obligated to prepare and submit forms to the Revenue Agency.

Deadlines for Issuing the Certification

According to the National Collective Labour Contract for domestic work (CCNL), employers must issue the certification at least 30 days before the tax return deadline. Considering the tax return deadline is October 31, 2026, employers must deliver the certification no later than September 30, 2026. The certification itself does not need to be sent to the Revenue Agency.

Tax Return Obligations for Domestic Workers

Receiving the Single Certification is the starting point for domestic workers and caregivers to complete their annual tax return, which remains mandatory. Domestic employers do not withhold IRPEF (income tax) monthly, so the worker is responsible for settling their tax obligations with the state. If their income exceeds the tax-free threshold of €8,500, they will owe taxes.

Benefits of Filing a Tax Return

Filing a tax return allows domestic workers to benefit from various bonuses and deductions not applied to their monthly pay. Examples include the supplementary treatment (formerly known as the Renzi bonus), up to a maximum of €1,200, and deductions for healthcare expenses or rent.

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