Many private individuals who arrange for work to be carried out by others for payment are unsure of their obligations as employer. This brochure has been prepared to make it simpler for private individuals to obtain an overview of the tax authority regulations which apply to them in such situations.

All tax regulation details have not been included here. Private employers can however follow the regulations as they are stated here.

Special tax rules have been set to make it simpler and cheaper for households to hire private individuals to work in the home or holiday home. The employer’s contribution is not required to be paid where specific conditions are met. A simplified message for both payment of tax deductions and for payslips has also been prepared.

You can find more information on this scheme in ‘Paid work in the home’.

You can find more information on the tax regulations that apply to the payment of salaries for childminding in your own home or in a childminder’s home in "Paid childminding". An employer can, in some cases, pay for work through benefits in kind (i.e. free board and lodging) or expense allowances (i.e. car allowance). The regulations that stipulate how this is to be treated have not been included here.