Italy Update: INPS – first instructions on occasional services in light of the innovations introduced by the 2023 Budget Law

INPS – Circular no. 6 of 19 January 2023

INPS has published a circular on occasional work in which it is clarified that:

• From 1 January 2023, employers who employ up to ten permanent employees may use the occasional service contract (raising the previous limit of five workers).

Even hotel companies and accommodation facilities in the tourism sector, again from 1 January 2023, can stipulate occasional service agreements with workers without constraints of belonging to certain categories, with the exclusion of companies in the agricultural sector.

The size limit of ten workers also applies to these companies, for which the obligation to make prior communication through the INPS procedure remains, with indication of the total duration and time frame of performance of the service (from 1 to 10 days).

The methods of communication remain those referred to in paragraph 3 of circular no. 103/2018.

The new size limit does not operate for public administrations admitted to the use of occasional services and for sports clubs for the performance of stewards. In all cases, the methods for calculating the average employment are indicated in paragraph 6.2 of circular no. 107/2017 and in paragraph 3 of message no. 2887/2017

• Work activities carried out in compliance with the rules on family booklet and occasional service contract, can be remunerated within a compensation limit, referred to the calendar year, relating to:
• each provider, with reference to all users (up to 5 thousand euros);
• each user, with reference to all the lenders (up to 10 thousand euros);
• total services rendered by each provider in favor of the same user (up to 2500 euros).
• The limits of total remuneration referred to each individual provider are to be considered in their nominal value.

This is because the amount of compensation is calculated in an amount equal to 75% of its actual amount for the following categories:

• recipients of old-age or invalidity pensions;
• young people under 25 years of age studying;
• unemployed pursuant to Article 19 of Legislative Decree 150/2015;
• recipients of supplementary salary benefits or income support (see Article 54-bis, paragraph 8, of Decree-Law no. 50/2017).

The individual user will be able to calculate 75% of the compensation paid to workers belonging to the categories indicated above.

By Quorum, Italy, a Transatlantic Law International Affiliated Firm. 

For further information or for any assistance please contact italy@transatlanticlaw.com

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