Domestic work (lavoro domestico)¶

Domestic employment (lavoro domestico) follows a contribution system entirely different from the general regime. Understanding the differences is essential before computing payrolls for this sector.

See Domain: Social contributions for the background on the general and flat-rate systems.

Key differences¶

Convivente vs. non-convivente¶

The library includes three separate JSON files:

• lavoro-domestico-convivente.json: live-in domestic worker, Tabella A (art. 14 c. 1 lett. a, up to 54 weekly hours)
• lavoro-domestico-convivente-orario-ridotto.json: live-in worker of levels B, B super and C hired under art. 14 c. 2, up to 30 weekly hours, Tabella B
• lavoro-domestico-non-convivente.json: non-live-in domestic worker

Each file carries the correct INPS rate table and level structure for that variant.

The monthly minimum of a non convivente is the Tabella C hourly rate times 40 × 52 / 12 (CCNL of 28 October 2025, art. 14 c. 1 lett. b and chiarimento a verbale 1): level CS, €8.30 an hour, is €1,438.67 a month. The hourly divisor of the file is 173.33, so the hourly rate the INPS bracket reads is the table rate to the cent.

A convivente under art. 14 c. 2 is paid the Tabella B minimum "qualunque sia l'orario di lavoro osservato nel limite massimo delle 30 ore settimanali", board and lodging in full: level B super is €737.39 a month at 20 or at 30 weekly hours. The file sets flat_pay_max_weekly_hours to 30, so the pay is not proportioned, no full time is needed and more than 30 weekly hours raise InvalidInputError. Seniority is 4% of the Tabella B minimum (art. 37). The hourly pay is the monthly pay over the hours worked, weekly_hours x 52 / 12, for the INPS hourly bracket, the overtime and the proration: B super at 10 weekly hours is €17.02 an hour, the third INPS bracket.

A convivente under art. 14 c. 1 may agree fewer than 54 weekly hours, but Tabella A gives monthly values and the CCNL no rule to proportion them. The engine scales the pay on the stated full time (C super at 40 of 54 hours: €884.33) and reports the open limitation lavoro-domestico-convivente/part_time_scaling, so the run is not payable.

Cas.Sa.Colf contribution¶

The CCNL charges contributi di assistenza contrattuale for the Cas.Sa.Colf and its other joint bodies: €0.06 per paid hour, of which €0.02 withheld from the worker and €0.04 paid by the employer (art. 54 c. 2, due at this rate from 1 January 2021, chiarimento a verbale 6). The engine charges them on the contributable_hours of the run, posts the worker share to the bilateral_fund_employee account (it reduces the net) and the employer share to bilateral_fund_employer (it adds to the employer cost), and records an assistance_contribution decision with the hours, rates and the clause as its source. A run is charged on the hours it states, INPS and Cas.Sa.Colf alike: a tredicesima stated with 0 hours charges nothing, but a competence year gives every run, the tredicesima included, the hours of its default_facts (see the extra_month_hours limitation below).

Board and lodging of a convivente¶

A convivente receives board and lodging in kind. Their valore convenzionale is set by Tabella F (art. 36 c. 3): in 2026 €2.33 for pranzo e/o colazione, €2.33 for cena and €2.00 for alloggio a day, a month being 30 days, so €199.80 a month. Every level of lavoro-domestico-convivente.json carries it as the allowance vitto_alloggio, flagged in_kind:

Three cases are open limitations. The first two are recorded on every regular and termination run of the CCNL, because the request has no fact for them; the third on every tredicesima run of both files:

• lavoro-domestico-convivente/board_lodging_substitute: the cash indennità sostitutiva for the days a convivente does not take board and lodging (ferie art. 17 c. 7, sospensioni art. 18 c. 1, matrimonio art. 24 c. 2, malattia and infortunio outside hospital art. 27 c. 9 and art. 29 c. 7);
• lavoro-domestico-non-convivente/meal_indennity: the meal, or its valore convenzionale, owed to a non convivente on six or more hours a day with continuous presence (art. 14 c. 8);
• <ccnl>/extra_month_hours: no source in the bundle says whether a tredicesima carries contributable hours; the engine charges INPS and Cas.Sa.Colf on the hours the run states, and a competence year states the hours of a regular month.

Usage¶

Pass weekly_hours on Employment and the contributable_hours of the run on PeriodFacts. The engine uses them together with the flat-rate INPS table to compute contributions. Pass full_time_weekly_hours too: the monthly minimum of the bundle is the pay of a full-time week (54 hours for conviventi, 40 for non conviventi, the weeks of its hourly divisors), and weekly hours without it leave the part-time fraction unknown, with a missing_fact blocker.

Both facts are value objects validated when they are built: WeeklyHours must be positive (and not above full_time_weekly_hours when that is given), and ContributableHours must be a non-negative Decimal. Impossible values raise InvalidInputError instead of producing negative contributions.

"""Domestic work (CCNL colf): flat per-hour INPS, Cas.Sa.Colf, no withholding."""

from datetime import date
from decimal import Decimal

from ccnl_engine import (
    EmployerProfile,
    Employment,
    Headcount,
    PayrollEngine,
    PayrollRun,
    PeriodFacts,
    PeriodInput,
)
from ccnl_engine.inputs import ContributableHours, WeeklyHours
from ccnl_engine.inputs import Permanent

engine = PayrollEngine.bundled()

# Non-convivente domestic worker, level B, 25 h of a 40-hour week (the
# week of the non-convivente minimum), 108 hours in January
result = engine.calculate_period(
    PeriodInput(
        run=PayrollRun.regular(year=2026, month=1),
        payment_date=date(2026, 1, 28),
        employment=Employment(
            ccnl_slug="lavoro-domestico-non-convivente.json",
            level_code="B",
            weekly_hours=WeeklyHours(25),
            full_time_weekly_hours=WeeklyHours(40),
            contract_type=Permanent(),
        ),
        employer=EmployerProfile(headcount=Headcount(1)),
        facts=PeriodFacts(contributable_hours=ContributableHours(Decimal(108))),
    )
)

print(f"Period gross:         {result.period_gross}")
print(f"Period net:           {result.period_net}")
print(f"Period employer cost: {result.period_employer_cost}")

cb = result.contribution_breakdown
print(f"Employee INPS:        {cb.employee}")
print(f"Employer INPS:        {cb.employer}")

# Cas.Sa.Colf (CCNL art. 54 c. 2): 0.02 per hour withheld, 0.04 paid by the employer
assistance = next(
    d for d in result.decisions if d.capability == "assistance_contribution"
)
print(f"Cas.Sa.Colf worker:   {assistance.inputs['employee']}")
print(f"Cas.Sa.Colf employer: {assistance.inputs['employer']}")

# A household employer is not a withholding agent: net = gross - employee shares
skipped = [
    d.capability for d in result.decisions if d.reason_code == "not_withholding_agent"
]
print(f"Not withheld:         {', '.join(skipped)}")

No withholding on the payslip¶

A household employer (datore di lavoro domestico) is not a withholding agent. The withholding agents are listed by art. 23 c. 1 DPR 600/1973 (in force until 31 December 2026) and, from 1 January 2027, by art. 33 c. 1 of the testo unico of D.Lgs. 33/2025 (art. 243, as amended by D.L. 200/2025 art. 4): entities and companies, partnerships, individuals running a business or a profession, the condominium. A private household is not among them. The payroll taxes and credits of an ordinary payslip all go through the withholding agent:

The net pay is therefore the gross less the employee INPS contributions and the worker share of the Cas.Sa.Colf contribution (and any other non-tax deduction, such as unpaid absences). Convivente level A, September 2026, 40 weekly hours and 173 contributable hours: gross €908.10, employee INPS 173 × €0.31 = €53.63, Cas.Sa.Colf 173 × €0.02 = €3.46, net €851.01.

The engine takes this from the CCNL: CCNLMeta.withholding_agent is false for the lavoro-domestico tax sector. For such a run:

• tax_computation is empty (no components, no withholding, no credit) and the ledger has no ordinary_tax, surtax, substitute_tax or credits entry;
• each skipped capability (irpef, family_deductions, ulteriore_detrazione_lavoro, trattamento_integrativo, somma_esente, addizionale_regionale, addizionale_comunale) records a final CalculationDecision with reason not_withholding_agent, amount 0 and the article as its source, and its capability trace is not_applicable;
• a PdR or a pay item under a substitute regime is ordinary income: its decision has reason not_withholding_agent and no substitute tax;
• the reconciliation invariant non_agent_untaxed checks that no tax or credit is posted and that the net does not exceed the gross;
• an opening state carrying a credit recovery, a withholding shortfall or IRPEF or surtax withheld is rejected with InvalidInputError: a household employer cannot have produced it.

The taxable income is still accumulated in state.cash.earnings.taxable, since the worker declares it.

API reference: Employment, PeriodFacts, PeriodResult