Tax-Labour Decree: Ministerial instructions about reporting obligation of occasional self-employed workers

Prepared by Marzio Scaglioni and Davide Poli

With Circular Note no. 29 published on 11th January 2022, the Central Management of the National Labor Inspectorate (INL), together with the Ministry of Labor and Social Policies, issued the first operational indications in order to manage the correct fulfillment of the new mandatory communication for the of occasional self-employment activities, introduced by art. 13, legislative decree no. 146/2021 (so-called Tax-Labor Decree, Law no. 215/2021).

As it’s well known, the new disclosure obligation only affects clients who operate as entrepreneurs and who make use of occasional self-employment services, that is, made by workers that can be included in the definition referred to in art. 2222 cc and subject, due to the occasional nature of the work activity, to the tax regime pursuant to art. 67, paragraph 1, lett. l), Presidential Decree no. 917/1986.

In any case, reporting obligation does not refer to working relationships of a subordinate nature, coordinated and ongoing collaborations (including the so-called hetero-organized ones referred to in Article 2, paragraph 1, of Legislative Decree no. 81/2015), and in general all self-employed activities exercised in a professional and habitual manner and subject to the VAT system. Also excluded are employment relationships “brokered by a digital platform, including self-employment activities not routinely exercised pursuant to art. 67, paragraph 1, lett. l), Presidential Decree no. 917/1986, for which a separate detailed communication discipline has been established.

The reporting obligation applies to employment relationships started after the entry into force of the provision (21st December 2021) or, if started earlier, still ongoing on 11th January 2022. For all relationships started after 21st December 2021 and already terminated on 11th January 2022, the communication will have to be made by next 18th January 2022. In any case, the ordinary regime for relationships started after 11th January 2022 remains valid, according to which the communication will have to be made before the start the performance of the occasional self-employed worker, possibly resulting from the letter of appointment.

According to the ministerial instructions, the communication must be made to the territorial labor Inspectorate responsible for the place where the service takes place, by SMS or ordinary e-mail, according to the operating procedures already in use for intermittent employment relationships.

Pending updating of the applications in use, the communication will be made by sending an e-mail to a specific ordinary e-mail address made available to each territorial Inspectorate (list attached to the Note). (see full list attached). The inspection staff reserves the right to check the conservation of a copy of the communication also with the clients.

As for the contents of the minimum communication, which can be directly inserted in the body of the e-mail without any attachment and in the absence of which the communication will be considered omitted, it will be necessary to specify: (i) the data of the client and the provider; (ii) the place of performance; (iii) a brief description of the business; (iv) the date of commencement of the service and the presumable time frame within which the work or service may be considered completed (e.g. 1 day, a week, a month; in the event that the work or service does not completed within the indicated time frame, a new communication will be required); (v) the amount of the remuneration if established at the time of the appointment.

Communications already sent may be canceled and the data already indicated may be modified at any time prior to the start of the lender’s activity. Any errors that do not compromise the possibility of identifying the parts of the relationship, the start date of the service or the place of performance will not in any case be considered as an omission of communication. In case of breach of the communication obligations, the administrative sanction, not unreliable, is applied, from 500 to 2,500 euros in relation to each occasional self-employed worker for whom the communication has been omitted or delayed.

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Marzio Scaglioni

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