Mandatory Communication to the Territorial Labor Inspectorate regarding Self-Employment Relationships

News No. 2/2022

Subject: Mandatory communication to the Territorial Labor Inspectorate regarding occasional self-employment relationships and specifics on data to be communicated by January 18th.

Article 13 of Law Decree No. 146/2021, converted into Law No. 215/2021, has made prior communication to the Inspectorate mandatory for occasional self-employed workers, with the aim of monitoring activities and combating evasive practices in the employment of such workers. With 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 norm, providing the initial operational guidelines for proper compliance with this obligation.

Scope of Application

This new reporting obligation exclusively applies to clients operating as entrepreneurs.

This provision applies to workers classified under the contractual type stipulated by Article 2222 of the Civil Code (occasional self-employed worker) who, due to the occasional nature of their activity, are subject to the tax regime outlined in Article 67, paragraph 1, letter l) of Presidential Decree No. 917/1986 (Consolidated Income Tax Act).

Therefore, the following are excluded:

• Subordinate employment relationships;

• Coordinated and continuous collaborations as per Article 2, paragraph 1 of Legislative Decree No. 81/2015;

• Employment relationships established under Article 54-bis of Legislative Decree No. 50/2017 (Prestò and Family Booklet schemes), for which specific reporting and management obligations are already in place;

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

• Employment relationships “mediated by digital platforms” (work mediated by a digital platform is presumed to be the provision of services, including intellectual services, for which remuneration is paid by the client via a digital platform), including self-employment activities not habitually performed, for which Law No. 233/2021, converting Legislative Decree No. 152/2021 (Urgent measures aimed at achieving the objectives of the National Recovery and Resilience Plan), introduced a special regulation concerning the communication obligation, “to be carried out by the client within the twentieth day of the month following the establishment of the employment relationship”.

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