Are taxes due when employing the domestic helper?

If you employ only one person on a marginal basis with a wage of up to € 485.85 per month, no additional costs will be incurred.

However, a tax (employer's levy) is due if

  • you have more than one part-time employee and
  • the monthly wage total (without special payments) of all marginally employed persons exceeds 1.5 times the marginal earnings threshold (for 2022: € 485.85 x 1.5 = € 728.78).

Should the domestic helper be self-employed, no taxes will be due for you.