Division 97: Activities of households as employers of domestic personnel

Section U, Activities of households as employers and undifferentiated goods - and service-producing activities of households for own use. 2 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

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  1. 97Activities of households as employers of domestic personnel

    This division only includes activities of private households as employers of domestic personnel.

    The output of these activities is considered production in the European system of accounts (ESA), and for this purpose and for certain surveys this division has been included in NACE/ATECO. The same activities when carried out by independent service providers (as opposed to domestic staff employed and paid by the household) are not classified here, for example, babysitting activities (class 88.91), washing of textiles (class 96.10) and valet activities (class 96.99).

    This division also includes activities of condominiums as employers of domestic personnel.

  2. 97.0Activities of households as employers of domestic personnel
  3. 97.00Activities of households as employers of domestic personnel
    ISTAT explanatory notes ›

    This class includes households' employment of domestic personnel (for example, cooks, cleaners, gardeners, chauffeurs, caretakers, babysitters, personal assistants).

    This allows the employed domestic personnel to state the activity of their employer in censuses or studies, even though the employer is an individual. The product produced by this activity is consumed by the employing household.

    Excludes

    • administration of condominiums, see 68.3268.32
    • provision of personal and household services (e.g. cleaning, ironing, cooking, gardening, homecare services for dependents) by service providers (for-profit, not-for-profit, public organisations or self-employed), see the appropriate NACE class according to the service provided
  4. 97.00.1Activities of condominiums as employers of domestic personnel
  5. 97.00.10Activities of condominiums as employers of domestic personnel
    From ATECO 2022: 97.00.02 Attività di condomini (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of condominiums as employers of e.g. cleaners, gardeners, caretakers

    Excludes

    • administration of condominiums, see 68.32.0168.32.01
  6. 97.00.9Activities of households as employers of domestic personnel n.e.c.
  7. 97.00.90Activities of households as employers of domestic personnel n.e.c.
    From ATECO 2022: 97.00.01 Attività di famiglie e convivenze come datori di lavoro per personale domestico (esclusi i condomini) (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of households as employers of e.g. cooks, cleaners, chauffeurs, babysitters, personal assistants

Source and disclaimer

The code you find here has no legal value, like the one from ISTAT's own navigator. You can use it as a reference when you register or change a VAT number with the Business Register or the Italian Revenue Agency. If in doubt, ask your accountant. ISTAT's official ATECO navigator.

Data: ISTAT, ATECO 2025 classification, CC BY 4.0 licence. We reorganised the files for search without changing the text of codes and notes, except for the capitalisation of section titles. CC BY 4.0

ISTAT files used

ATECO documentation on istat.it