Mandatory reporting of self-employment relationships to the Regional Labor Inspectorate

News . 2/2022

Subject: Mandatory reporting to the Regional Labor Inspectorate of occasional self-employment relationships and details on the information to be submitted by January 18

Article 13 of Decree-Law No. 146/2021, converted into Law No. 215/2021, made it mandatory to provide prior notification to the Inspectorate regarding occasional self-employed workers, in order to carry out monitoring activities and combat forms of circumvention in the employment of such workers. In a Note dated January 11, 2022, the National Labor Inspectorate, in consultation with the Ministry of Labor and Social Policies, defined the scope of application of the regulation, setting forth the first operational guidelines to ensure proper compliance with the obligation.

Scope of Application

The new reporting requirement applies exclusively to clients who are acting in their capacity as business owners.

This provision applies to workers who fall under the contractual category provided for in Article 2222 of the Civil Code (occasional self-employed service providers) and who, due to the occasional nature of their work, are subject to the tax regime set forth 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 collaborative arrangements 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 reporting and management of the relationship are already in place;

• Intellectual professions, carried out under a VAT registration;

• “Digital platform-mediated” employment relationships (work mediated by a digital platform is defined as the provision of services, including intellectual services, for which payment is made by the client via a digital platform), including self-employment 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), has introduced special provisions regarding the reporting obligation, “to be fulfilled by the client by the twentieth day of the month following the establishment of the employment relationship.”

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