Italian Law, with effect since 21^st December 2021, introduced a new mandatory communication, aimed at “carrying out monitoring activities and avoid elusive labour agreement” referred to to the employment of occasional self-employed workers.

Scope of application: all self-employment relationships not normally exercised attributable to the definition of a work contract pursuant to art. 2222 of the Civil Code.

Agreements Excluded:

• Coordinated and continuous collaborations;
• Occasional self-employment governed by art. 54bis D.L. 50/2017 (old Voucher / “Family book”);
• Self-employed work habitually exercised (self-employed workers with VAT number) if the service falls within the typical activity of the professional;
• Occasional self-employment managed by digital platforms (like for “Riders”).

Effective dates of the obligation:

• For business relations established in the period between December 21^st 2021 and January 11^th 2022, even if already terminated, and for those established before December 21^st 2021 but still in progress, the communication must be made by January 18^th 2022 (included);
• For business relations established starting since January 12^th 2022, the communication must be made before the start of the agreement of the occasional self-employed worker.

Method of communication: the communication must be made to the Territorial Labor Government Office responsible for the area, i.e. the place where the service takes place, via SMS or ordinary email. Considering that the communications are sent by ordinary e-mail and not by certified e-mail, the inspectors may request to show the communications sent during their checks, it is therefore recommended to keep a copy of all communications transmitted.

Content of the communication (the data can be inserted in the body of the email or attached a file):

• Data of the customer and the self employed workers;
• Place where the service takes place;
• Brief description of the activity;
• Start date of the service and presumed duration of the same. In the event that the service has not been completed within the indicated period, it will be necessary to make a new communication;
• Amount of the established fee.

Cancellation of communication: a communication may be deleted or modified at any time prior to the start of the service.

Sanctions: the administrative sanction is applied from a minimum of 500 euros up to a maximum of 2,500 euros for each occasional self-employed worker for whom the communication has been omitted or delayed. The sanction is also applicable if the service continues beyond the period indicated in the communication.

In the annex:

• FAC-SIMILE COMMUNICATION OCCASIONAL SELF-EMPLOYMENT

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