Mandatory notification of self-employment relationships to the Territorial Labor Inspectorate
- Studio Piceci
- Jan. 12, 2022
- Reading time: 3 min
Update: May 31, 2022
News . 2/2022
Subject: Mandatory notification to the Local Labor Inspectorate of occasional self-employment relationships and specific details on the information to be communicated by January 18
Article 13 of Decree Law No. 146/2021, converted into Law No. 215/2021, made it mandatory to notify the Inspectorate in advance of the employment of occasional self-employed workers, in order to monitor and combat forms of evasion in the employment of such workers. In a note dated January 11, 2022, the National Labor Inspectorate, in agreement with the Ministry of Labor and Social Policies, defined the scope of application of the regulation, setting out the first operational guidelines for the proper fulfillment of the obligation.
Scope of application
The new communication obligation applies exclusively to clients who operate as entrepreneurs.
The provision concerns workers who fall under the contractual category provided for in Article 2222 of the Civil Code (occasional self-employed workers) and who, due to the occasional nature of their work, are subject to the tax regime referred to in Article 67, paragraph 1, letter l) of Presidential Decree No. 917/1986 (Consolidated Income Tax Law).
The following are therefore excluded:
Employment relationships;
Coordinated and ongoing collaborations pursuant to Article 2, paragraph 1 of Legislative Decree No. 81/2015;
Employment relationships established pursuant to Article 54-bis of Decree Law No. 50/2017 (Prestò and Libretto Famiglia), for which specific obligations regarding communication and management of the relationship are already in place;
Intellectual professions, carried out under a VAT number regime;
Employment relationships "mediated by a digital platform" (work mediated by a digital platform is presumed to be the provision of services, including intellectual services, for which the client pays via a digital platform), including self-employed activities not carried out on a regular basis, with respect to which Law No. 233/2021 converting Decree Law No. 152/2021 (Urgent measures aimed at achieving the objectives of the National Recovery and Resilience Plan) introduced special rules concerning the obligation to communicate the start of the employment relationship to the National Social Security Institute (INPS) and the Social Security Institute (INSAVRE) within 30 days of the start of the employment relationship. No. 152/2021 (Urgent measures aimed at achieving the objectives of the National Recovery and Resilience Plan), introduced special regulations concerning the obligation to communicate, "carried out by the client by the twentieth day of the month following the establishment of the employment relationship."