#WallessTaxCookies | Hiring a private person to fix the fence or babysit? The tax rules are changing for you too.

Today, if you pay another individual for a service – say, home repairs or babysitting – and they aren’t a sole proprietor (FIE) or using a business account, the burden is on you: register them in the employment register, file a tax return (TSD) and pay social tax and contributions, though you don’t withhold income tax.
From 1 January 2027, this flips. You, the payer, will no longer register anyone or file anything – just like when hiring a FIE or business-account user today. The provider will pay their own social tax, similar to a sole proprietor, reporting it yearly in their tax return.

Note: this is for payments between two private individuals. Companies buying the same service keep their current obligations.

Questions? Our tax team is here to help.

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