A request for opinion has been made regarding whether wages paid to a caregiver and nurse employed at your home are exempt from income tax. Caregivers are considered “domestic workers” under Article 23 of the Income Tax Law, making their wages exempt from income tax. However, nurses do not fall under this exemption, and their wages are subject to income tax. While you are not required to withhold tax from the nurse’s wages, the nurse must declare the income through an annual tax return.
Source: Revenue Administration
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.
