The INPS circular 73/2020 clarified that in this case the general principle of the presumption of gratuitousness of work rendered in the family context does not apply. So the grandmother or grandfather can be remunerated through the family booklet
by Antonio Carlo Scacco
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The INPS circular 73/2020 clarified that in this case the general principle of the presumption of gratuitousness of work rendered in the family context does not apply. So the grandmother or grandfather can be remunerated through the family booklet
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The question. A taxpayer registered in Inarcassa would like to request the babysitting bonus, provided for the Covid – 19 emergency, to remunerate the service performed by the non-cohabiting grandmother. He can do it? And if he could, should the grandmother declare the amount received in the 2021 tax return, referring to the 2020 tax year (thus cumulating it with the pension income), or is the bonus already taxed outright? M.B. – Brescia
The answer. The first method of using the bonus for babysitting services involves the use of the family booklet (article 54-bis of Legislative Decree 50/2017). In this case, both the beneficiary parent and the lender (in this case the child’s grandmother) must first register on the occasional services platform. When entering the service, the user must indicate his intention to benefit from the «Covid – 19 Babysitting Bonus» for the payment of the service.
The circular INPS 73/2020 clarified, on the basis of a ministerial opinion, that, in this regard, the general principle of the presumption of gratuitousness of work rendered in the family context does not apply, except in the case of family members living with the applicant. Therefore, if the grandmother is not living together, she can be remunerated with the bonus paid through the family booklet.
The related fees are exempt from taxation for the purposes of personal income tax (article 54-bis mentioned, paragraph 4).
It is specified that the second method of disbursement of the bonus, an alternative to the first, consists of the option for direct credit to the applicant, but only for the proven enrollment in summer centers, supplementary services for children, territorial socio-educational services , to centers with an educational and recreational function and to supplementary or innovative services for early childhood.
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