Mandatory reporting of self-employment relationships to the Regional Labor Inspectorate
- January 12, 2022
- Reading time: 3 min
Updated: May 31, 2022
News n.2/2022
Subject: Mandatory communication to the Territorial Labor Inspectorate of occasional self-employment relationships and specification of the data to be communicated by January 18
Article 13 of Legislative Decree No. 146/2021, converted into Law No. 215/2021, mandated prior notification of occasional self-employed workers to the Inspectorate, in order to monitor and combat fraudulent practices in the employment of such workers. With a Notice dated January 11, 2022, the National Labor Inspectorate, in conjunction with the Ministry of Labor and Social Policies, defined the scope of the law, providing initial operational guidelines for proper compliance.
Scope of application
The new reporting obligation applies exclusively to clients operating as entrepreneurs.
The provision applies to workers classified under the contractual type provided for in Article 2222 of the Civil Code (occasional self-employed worker) and subject, due to the occasional nature of their work, to the tax regime set forth in Article 67, paragraph 1, letter l) of Presidential Decree No. 917/1986 (Consolidated Law on Income Tax).
Therefore, the following are excluded:
Subordinate employment relationships;
Coordinated and ongoing collaborations pursuant to art. 2, paragraph 1 of Legislative Decree no. 81/2015;
Employment relationships established pursuant to Article 54-bis of Legislative Decree No. 50/2017 (Prestò and Family Booklet), for which specific reporting and relationship management obligations already exist;
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, for which the consideration is provided by the client via a digital platform), including self-employed work 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 obligation to notify, "carried out by the client by the twentieth day of the month following the establishment of the employment relationship."
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