What are the duties to be fulfilled by those who have a housekeeper?

The domestic service contract, except in the case of fixed-term contracts, is not subject to special arrangements. This contract obliges someone, in exchange for a fee, to regularly provide another person, under their guidance and authority, with activities designed to meet the personal or specific needs of a household, or equivalent, and its members, namely meal preparation, laundry and clothing care, cleaning and housekeeping, supervision and assistance to children, the elderly and the sick, among others.

The employer is responsible for the registration of new workers and must notify the Social Security services of the admission of new workers by any written means or online.

The employer is also responsible for paying the contributions and dues of its employees. The employees’ contributions refer to the amount that the employer has deducted from their salary according to the applicable contribution rate. The contributions are calculated using the contribution rate established on the employee’s declared pay, whether this is conventional or actual pay.

The employer cannot enroll as an employee in their service people with family relationships, such as a spouse or person living with them in a de facto union for more than 2 years, a child, grandchild or adopted child, son-in-law, daughter-in-law, stepchild, father, mother, stepfather, stepmother or father-in-law and brother, sister or brother-in-law.

The salary of housekeeping workers can be paid partly in cash and partly in kind (accommodation and food, for example). In addition to the basic wage, Christmas and vacation pay must also be paid.

Like all other employees, housekeeping workers must be covered by occupational accident insurance. This insurance is mandatory, even if the worker has similar insurance at another residence where they provide services.

The employer is required annually to submit Model 10 through Portal das Finanças, declaring all income subject to tax and withholdings at the source. This communication must take place by January 31 of each year.