Hiring an employee or buying services – household’s obligations as an employer

Households may hire employees or buy services for renovations, child care, cleaning and other household work. Services can be bought from a company, an entrepreneur or a private individual.

Buying services from a company or individual

When you buy services from a company or individual, you must check whether the seller is in the prepayment register. Check prepayment registration in the Business Information System.

If the seller is registered for prepayment, your only obligation is paying the invoice. Note that you may be entitled to a tax credit for household expenses. Read more about the tax credit for household expenses.

If the seller is not registered for prepayment, you must withhold tax and report the trade income to the Incomes Register. You are not entitled to a tax credit for household expenses if the seller is not in the prepayment register.

Read more about your obligations in different situations

Hiring an employee

If you hire an employee, you have most of the same obligations as any other employer. 

See instructions for taking care of employer obligations

You may be entitled to a tax credit for household expenses. Read more about the tax credit for household expenses.

Page last updated 11/25/2019