The main tax to be paid is the National Institute of Social Security (INSS), which guarantees the worker’s retirement. The INSS amount is calculated based on the employee’s salary, with a rate that depends on the amount of the housekeeper’s salary.
domestic FGTS
In addition to the INSS, it is also necessary to pay the Severance Indemnity Fund (FGTS), which is a guarantee fund that works as a savings account for the maid.
Domestic worker income tax
Another tax to be paid is the Withholding Income Tax (IRRF), which is calculated based on the employee’s salary. This depends on the amount of salary and the number of dependents of the domestic worker.
Occupational Accident Insurance (SAT)
In addition to these taxes, there are also contributions to the Occupational Accident Insurance (SAT), which is a mandatory contribution for all employers, and to the education allowance, which is a contribution intended to finance basic education.
Domestic eSocial
In order to pay taxes correctly, it is necessary to register on eSocial Doméstica, a platform created by the Federal Government to facilitate the management of labor obligations of domestic employers. In the registration, it is necessary to inform the employee’s data, such as full name, CPF, date of birth, PIS number, among others.
eSocial: interest and fines
Once registered, it is necessary to generate the eSocial payment slip, which must be paid by the due date. If there is a delay in payment, it is important to remember that the amount of the guide will be increased by interest and fines.
If errors occur in the registration or payment of eSocial Doméstica, it is possible to make corrections on the platform, as long as it is within the deadline established by the Federal Government. It is essential to be aware of dates and deadlines to avoid future problems.
In addition to domestic taxes
In addition to taxes, it is important to remember that the maid is entitled to other benefits, such as vacation, 13th salary, maternity leave, among others. It is the employer’s duty to comply with these obligations, ensuring a safe and fair work environment for the worker.
In summary, the taxes to be paid for the maid are the INSS, IRRF, SAT and education allowance, with the FGTS being optional. To make the payment, it is necessary to register on eSocial Doméstica and generate the payment slip, always being aware of the deadlines and necessary corrections. In addition, it is essential to comply with all obligations
Source: Simple Domestic