Mandatory notification to the Territorial Labor Inspectorate of self-employment relationships

News n.2/2022

Subject: Mandatory communication to the Territorial Labour Inspectorate of occasional self-employment relationships and specific information on data to be communicated by January 18

Article 13 of Law Decree No. 146/2021, converted into Law No. 215/2021, made it mandatory to notify the Inspectorate in advance of occasional self-employed workers, in order to carry out monitoring activities and combat evasive forms in the employment of such workers. With Note of 11 January 2022, the National Labour Inspectorate, in agreement with the Ministry of Labour and Social Policies, defined the scope of application of the rule, laying down the first operating instructions for the correct fulfilment of the obligation.

Scope of application

The new communication obligation exclusively concerns clients who operate as entrepreneurs.

The provision concerns workers who can be classified under the contractual type provided for by Article 2222 of the Civil Code (occasional self-employed service provider) and subject, due to the occasional nature of the activity, to the tax regime referred to in Article 67, paragraph 1, letter l) of Presidential Decree No. 917/1986 (Consolidated Income Tax Act).

The following are therefore excluded:

• Subordinate employment relationships;

• Continuous and coordinated collaborations pursuant to Article 2, paragraph 1 of Legislative Decree No. 81/2015;

• Employment relationships established pursuant to Article 54-bis of Law Decree No. 50/2017 (PrestO and Family Booklet), for which specific communication and relationship management obligations are already in place;

• Intellectual professions, and those carried out under a VAT regime;

• Employment relationships "mediated by a digital platform" (work mediated by a digital platform is presumed to be the provision of work, including intellectual work, the consideration for which is paid by the client through a digital platform), including self-employment activities not carried out on a regular basis, with respect to which Law No. 233/2021 converting Law Decree No. 152/2021 (Urgent measures aimed at achieving the objectives of the National Recovery and Resilience Plan), has introduced a special regulation concerning the obligation of communication, "carried out by the client within the twentieth day of the month following the establishment of the employment relationship".

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