Cleaning: declaration and recording thresholds
The main contract amount and subcontracting determine the obligation. The NSSO FAQ clarifies thresholds and procedure when taking over a contract.
The October 15, 2025 employer FAQ confirms applicable thresholds: 30,000 euros without a subcontractor, 5,000 euros with one subcontractor and declaration even under 5,000 euros with at least two subcontractors. These thresholds are assessed excluding VAT for real estate work of the main contract.
CIaO recording applies to cleaning activities covered by the contract when work declaration is required, or when cleaning is added to an existing declaration. Check the main contract rather than just the cleaning worker's mission amount.
When a company takes over a client's contract, a new declaration must be filed. Communicate its number to workers, for example via a new QR code, to avoid recording under the old employer.