Certificazione Unica (CU) for domestic workers (colf, badante): what is it and do you need it?

Every year, at the start of the calendar year, the season of tax returns and filings begins in Italy. And this is exactly when domestic workers most often ask: “Do I (colf, badante) have to declare the income I have received?”. It is a very apt and extremely important question, because your “tax future” in Italy depends on it.
So let us try to give you a detailed and clear answer.
As a general rule, domestic workers (colf, badante) who earn income in Italy must file a tax return (dichiarazione dei redditi) in Italy every year and pay Irpef (personal income tax) as well as other local (municipal and regional) taxes.
IMPORTANT: the only case in which a domestic worker (colf, badante) does not have to file a tax return is if their total annual income (income from work + all other income) is less than €8,000 a year, provided they can claim deductions for 365 days.
In all other cases domestic workers must file an income tax return every year.
However, NOTE: if a domestic worker has two or more employment contracts, they must declare their income (by filing the modello 730) whatever their annual income.
We RECOMMEND that domestic workers declare their income every year (file a dichiarazione dei redditi) whatever the amount, because this keeps your “tax history” with the Agenzia delle Entrate (Italian Revenue Agency) up to date every year, and it may also entitle you to IRPEF deductions for dependent family members (i.e. the tax reduction for dependent children or a dependent spouse), among many other cases.
As a rule, an employee’s withholding agent (sostituto d’imposta) is the employer. But with domestic workers (colf, badante) things are different.
FOR DOMESTIC WORKERS, THE EMPLOYER IS NOT THE WITHHOLDING AGENT.
THIS MEANS that domestic workers (colf, badante) declare their income themselves (by filing the 730 form (modello 730) or the income form (modello Redditi)) within the deadlines set by the tax authority (Agenzia delle Entrate) (the deadline for paying the first tax is usually the end of June).
And for this, THE EMPLOYER MUST give the worker the CERTIFICAZIONE UNICA (CU).

Let us take a closer look.

What is the Certificazione Unica (CU), and why do colf and badanti need it?
The Certificazione Unica (CU) is a certificate (statement) in which the employer confirms the total pay given to the worker during the tax year and all the deductions made from that pay (le trattenute operate su queste retribuzioni).
This document is very important for both the worker and the employer, because:
– the worker can use it to file a tax return (dichiarazione dei redditi), to renew a residence permit (rinnovo del permesso di soggiorno) or to calculate the ISEE (the main document needed to obtain bonuses, concessions and so on). Without this document workers cannot know exactly how much to declare to the tax authorities, and therefore how much tax they have to pay.
In other words, it is essentially the only official document for a domestic worker’s tax return;

– the employer can produce the Certificazione Unica (CU) when filing their own tax return and prove their entitlement to tax relief (diritto alle agevolazioni fiscali), such as the deduction of the cost incurred for the worker’s wages (detrazione del costo sostenuto per lo stipendio del lavoratore), among others.

When must the employer give the domestic worker the Certificazione Unica (CU)?

Giving the worker the Certificazione Unica (CU) is not the employer’s right but the EMPLOYER’S OBLIGATION.

No specific date by which the employer must give the worker the CU is set by law.
However, under the CCNL (national collective agreement), the employer must give the domestic worker the CU at least 30 days before the deadline for filing the tax return (i.e. by 31 March) or, at the latest, by the end of May, so that the worker can file their income tax return and pay the first taxes (if any are due) by the end of June.
IMPORTANT: under the Ccnl (art. 34 c.4), if the employment contract with a domestic worker is terminated, the employer must give the worker (colf, badante) the CU within 30 days of the termination of the contract and the end of the employment relationship.

What must the Certificazione Unica (CU) contain?
The Certificazione Unica (CU) for colf and badanti has no standard format set by law.

Usually, however, it consists of two parts:

THE FIRST PART states:
– the employer’s personal details (dati anagrafici del datore di lavoro);
– the tax codes of the employer and the worker (codice fiscale di datore e del collaboratore);
– the reference period of the CU (periodo di riferimento della CU);
– the number of days for deductions (public holidays, weekly rest days and other non-working days must be included in any case, while days for which no pay was given must be subtracted).

THE SECOND PART states:
– gross pay, including the 13th-month salary (retribuzione lorda comprensiva di 13esima);
– INPS contributions paid by the worker (contributi Inps a carico collaboratore);
– Cassa Colf contributions paid by the worker, and taxable income (net) (contributi Cassa Colf a carico del collaboratore, imponibile fiscale (netto));
– TFR (severance pay) paid, including through advances (TFR corrisposto (anche tramite anticipi)).

The document must be duly signed by both the employer and the worker, and both parties must keep a copy. On receiving the CU, the worker must sign a receipt for the employer, and the employer must keep this copy as proof that the CU was handed over.

As mentioned above, the Certificazione Unica (CU) for colf and badanti has no standard format set by law. It can be filled in by hand or with special software (which makes it possible to do the calculations correctly and enter all the details accurately).

IMPORTANT TO REMEMBER: your entire “tax history” in Italy will depend on how correctly your Certificazione Unica (CU) is drawn up and all the necessary details are filled in, including all the income amounts.
It is, after all, an extremely important tax document.
So it must be filled in with great care to avoid mistakes.

We understand that not every employer knows how to do this — least of all the employer of a colf or badante.

We can help you with this, and we will be glad to.

We will advise you, do the calculations and fill in your Certificazione Unica (CU) WITHOUT YOU HAVING TO BE THERE (online). All you will have left to do is give your Certificazione Unica (CU) to your employer to sign!

Get in touch — we will be glad to help!