News n.2/2022
Subject: Mandatory reporting to the Territorial Labor Inspectorate of casual self-employment relationships and specification on data to be reported by Jan. 18
Article 13 of Decree Law 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 counteract elusive forms 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 Policy, defined the scope of application of the rule, dictating the first operational guidelines in order to properly fulfill the obligation.
Scope of application
The new reporting requirement only affects principals acting as contractors.
The provision concerns workers who can be classified under the type of contract provided for in Article 2222 of the Civil Code (occasional self-employed worker) and subjected, due to the occasional nature of the activity, to the tax regime provided for in Article 67, paragraph 1, letter l) of Presidential Decree No. 917/1986 (Consolidated Income Tax Act).
Therefore, they remain excluded:
Employment relations;
The coordinated and continuous collaborations under Article 2 paragraph 1 Legislative Decree No. 81/2015;
Employment relationships established pursuant to Article 54-bis of Decree-Law No. 50/2017 (Prestò and Libretto Famiglia), with respect to which specific reporting and relationship management obligations already exist;
Intellectual professions, and carried out under VAT;
Employment relationships "intermediated by digital platform" ("work intermediated by digital platform" is presumed to be work performed, including intellectual work, the consideration for which is disbursed by the principal through a digital platform), including self-employment activities not routinely practiced, with respect to which Law no. 233/2021 converting Decree-Law No. 152/2021 (Urgent measures aimed at the realization of the objectives of the National Recovery and Resilience Plan), introduced a special discipline regarding the obligation of communication, "made by the principal by the 20th day of the month following the establishment of the employment relationship."