How are domestic workers' salaries included in investor relations? know more

Declaration of amounts paid to domestic workers Income tax It often becomes a challenge for taxpayers. Concern about correctly reporting the employment of these professionals to tax authorities is well-founded, especially given the specific legislation governing this relationship.

Regulation and legal obligations

The employment relationship with domestic employees is governed by Supplementary Law 150, which defines such professionals as those who provide services to a person or family more than two days a week.

Once the employment relationship is proven, the employer is obligated to register the employee and formalize the contract by signing the employment card.

In addition, the legislation provides for mandatory collection through the electronic social system, creating a social collection document (DAE). This document is necessary not only for compliance with legal obligations, but also for the correct payment of the tax due.

Your 2024 income tax return can be filed between March 15 and May 31. Failure to comply or deletion of data may result in fines being imposed tax authority.

DIRF version: step by step

The employment relationship with local employees is declared through a declaration of income tax withheld at source (DIRF). Therefore, this tax liability informs the Federal Revenue Service of the taxable income paid to the domestic employee in the previous year. DIRF requirements are related to the following standards:

1. Income tax deduction at source (IRRF) on any payment made in 2023, covering salaries, vacation, 13th pay or severance;
2. Information on payments made to the employee and the amount of income tax withheld at source;
3. Even if there is a dismissal during the year, the employer must issue an income report.

This document must be sent by February of the year of announcement, taking the calendar year as a reference. As with the receipts provided by companies and banking institutions, the income report facilitates the preparation of the annual income tax return.

This document can be issued on the eSocial Doméstico website. On the platform the employer must access the “Income Report” option available in the “Employees” section. Then enter the required data and issue the report. Alternatively, release can be made through the DIRF system.

Declaring salaries in income tax: basic steps

With documents and receipts in hand, the taxpayer should include the information in the “Payments Made” field, using the Complete Declaration option. In this process, it is necessary to fill in the domestic worker's personal data, payments and social security contributions in detail.

Consequences of omission or non-compliance

Failure to meet the DIRF submission deadline and deletion of information may result in penalties. The Federal Revenue Service may impose fines starting from R $ 200, for late delivery of DIRF.

Furthermore, incorrectly filling out and omitting information on an income tax return can lead taxpayers to fall into the dreaded “trap.”Thin mesh“, which requires additional clarification.