Art. 54 bis of Law No. 96 of 21 June 2017, converting Decree-law No. 50 of 24 April 2017, has laid down the provisions governing occasional work services.
Occasional work services are tools that can be used by individuals who wish to undertake work activities in a sporadic and occasional manner.
Users can acquire work services through the family register, a pre-paid registered register, composed of payment slips, the nominal value of which is set at Euro 10, an amount aimed at remunerating work activities of a duration not exceeding one hour. The family register can be funded with payments made through Form F24 Elide model, with LIFA reason, or through the "Payment Portal".
The family register is intended for natural persons who do not pursue professional or business activities.
Occasional work services include the following economic limits, all referring to the calendar year of performance of work, and which are:
- for each provider, with reference to all users, a remuneration for a total amount not exceeding Euro 5,000;
- for each user, with reference to all providers, a remuneration for a total amount not exceeding Euro 5,000;
- for the services rendered overall by each provider in favour of the same user, for remuneration not exceeding Euro 2,500.
These amounts refer to remuneration received by the provider, i.e. net of contributions, insurance premiums and management costs. Exclusively in reference to each user with respect to all providers, the remuneration amount is calculated on the basis of 75% of its actual amount for the following categories of providers:
- holders of old-age or invalidity pensions;
- people younger than 25 years old, if regularly enrolled in a course of study at an educational institution at any level, or a course of study at university;
- unemployed people, pursuant to Article 19 of Italian Legislative Decree no. 150 of 14 September 2015;
- recipients of supplementary wage subsidies, Inclusion Income (REI or SIA), or other income support benefits.
Therefore, the limits to the total remuneration, in reference to each individual provider, are always to be considered in their nominal value. On the other hand, an individual user, for purposes of compliance with the economic limit, can calculate 75% of the remuneration paid to workers belonging to the categories indicated above (INPS Circular No. 107 of 5 July 2017).
It is not possible to make use of occasional work services by workers with whom the user has, or has had in the last six months, an employment or coordinated and continuous collaboration contract (except in the case of benefits paid through the COVID-19 babysitter bonus).
Providers are entitled to disability, old age and survivor’s insurance, when registered in the Separate Pension Scheme, as referred to in Article 2, paragraph 26 of Law no. 335 of 8 August 1995. They also have the right to insurance for occupational accidents and illness, governed by the Consolidated Act referred to in Presidential decree no. 1124 of 30 June 1965.
Of the nominal value of Euro 10 of each payment slip, Euro 8 constitute the remuneration for the provider, Euro 1.65 are set aside for the IVS contribution to the Separate Pension Scheme, Euro 0.25 for the INAIL insurance premium, and Euro 0.10 for management charges.
The activities that the user can remunerate through the family register are strictly indicated by law and consist of:
- housework, including gardening, cleaning or maintenance;
- home care for children and the elderly, sick or disabled;
- private tutoring.
To take advantage of the family register, both the user and the provider must access and register on the platform through the dedicated online service.
The procedures for registration and communication of the data relating to the work service can be carried out directly by users and providers, including through Contact Centres, by patronage institutes (Law no. 152 of 30 March 2001) and by intermediaries (Law no. 12 of 11 January 1979) with a specific delegation (Message no. 3177 of 31 July 2017).
At the end of the service, and no later than the third day of the month following the performance of the service, the user must notify:
- the provider’s personal information;
- the agreed remuneration;
- the place of work;
- the duration;
- the scope of work;
- other information for managing the employment relationship.
At the same time as the user transmits the communication, the provider receives notification of the same by email or SMS.
No later than the 15th day of the month following the month in which the service was performed, the INPS shall directly pay the agreed remuneration according to the method chosen by the provider at the time of registration.
The provision, by pensioners, of occasional work both under an Occasional Work Contract or Family Register (such as the babysitter bonus) may result in the inability to combine the pension with the employment income, with the effect of suspending the pension (e.g., “Quota 100” pension; pension to so-called early workers) or reducing the amount remitted (e.g., disability benefits, pensions to survivors, etc.).
The ordinary deadline for issuing the measures is set at 30 days under Law no. 241/1990. In some cases the law may set different deadlines.
The table shows the deadlines exceeding thirty days, set by the Institute with a Regulation.
In addition to the terms for the issuance of the decision, the table also indicates the relevant manager.