If you have a personal assistant who is in an employment relationship, the salaries paid for the job in question are subject to the unemployment insurance contributions. Note that you must pay more than EUR 1,500 in salary per calendar year to become liable. Total salaries below this threshold must also be reported to the Incomes Register as subject to the unemployment insurance contribution liability if your employee is otherwise liable for unemployment insurance contributions.
The Employment Fund will monitor whether the salary threshold has been surpassed and, if more than EUR 1,500 is paid, the Employment Fund will levy a charge. There is no liability to pay unemployment insurance contributions if your employee is aged under 18 or has turned 65.
| NOTE: If the person requiring assistance has an agreement with their municipality of residence on substitute payment, the substitute payer is generally responsible for reporting and paying the unemployment insurance contributions. |
If a municipality compensates the salary costs of a personal assistant, it is a substitute payer situation, and the salaries must be reported to the Incomes Register in accordance with the substitute payment guidance.
A family member living in the same household and acting as a personal assistant is liable for payments if the other criteria for payment liability are met.
If you work as a family caregiver and you have made a family care agreement with a municipality, you are not liable for unemployment insurance contributions. However, a deputy to a family caregiver who is in an employment relationship with the assisted person is liable for payments.
