In co-ordinated and continuous collaborations and those treated as such, the contribution should be divided, with 2/3 to be paid by the client and 1/3 to be paid by the collaborator.
However, the client is also responsible for the employee’s share, which is therefore retained at the time of payment of the fee.
In order to correctly apply the rate, the client must obtain a special declaration from the worker on their contribution situation (any pensions or other insurance relationships to which they are a holder).
In addition, for the years 2004 to 2006, in which the additional rate of 1% above the income bracket was in force, the employee also had to inform both their clients and the competent INPS office in the event the above mentioned bracket was exceeded.
The payment must be made using form F24 and the deadline is the 16th day of the month following payment of the fee, in accordance with the provisions of the Italian Legislative Decrees no. 241 of 09 July 1997 and no. 422 of 19 November 1998 on unified collection.