Domestic · perquisite
Domestic help, gardener, watchman
Where the employer engages domestic staff for you, their cost is your perquisite.
How the taxable value is determined
Taxable value is the employer's actual cost, reduced by any amount recovered from the employee.
Regime availability
- Old regime
- Prescribed value applies
- New regime
- Prescribed value applies
Documentation to keep
Employer's payroll records for the staff engaged.
Legal basis: Rule 3(3), Income-tax Rules
Frequently asked questions
Is domestic help, gardener, watchman taxable in India?
Where the employer engages domestic staff for you, their cost is your perquisite. Taxable value is the employer's actual cost, reduced by any amount recovered from the employee.
Does the exemption apply under the new tax regime?
Under the old regime this treatment is not applicable — the value is prescribed, not exempted; under the new regime it is not applicable — the value is prescribed, not exempted. Legal basis: Rule 3(3), Income-tax Rules.
What records should I keep for domestic help, gardener, watchman?
Employer's payroll records for the staff engaged.
Related tools & guides
Reflects provisions in force for FY 2026-27; verify against the latest government publications (incometax.gov.in). Information, not tax advice.