INPS

Companies that intend to make use of certain artistic and technical skills and self-employed workers in music-related activities must claim the declaration of compliance.

The legislator has established a reinforced protection for some categories of workers governed by articles 6, 9 and 10 of the Legislative Decree of the Temporary Head of State 708/1947, for the preventive verification of the regularity of contributions of the applicant company which, in the event of a negative assessment, refuses to issue the certificate.

Concerning newly established companies, upon issuance of the first compliance, a security deposit equal to 10% of the estimated contribution for a period of three months must be paid. Alternatively, the company can produce a bank or insurance guarantee for the same amount.

The claim for the declaration of compliance must be made within five days from the stipulation of employment contracts (article 9, paragraph 3, legislative decree of the Temporary Head of State 708/1947) and, in any case, before the work performance.

Changes in the data of the declaration of compliance must be communicated within five days. The changes can be communicated five days after the performance of the work only in cases of documented force majeure.

In case of work on-call, if at the time of stipulation the company does not know the actual periods of performance of the work activity, the employer will submit the claim for the declaration of compliance when the dates are certain and, in any case,  before the work activity commences. For companies that intend to use workers hired under contract for intermittent work, a prior notice on" intermittent work" must be communicated, as envisaged by the decree of the Ministry of Labor of 27 March 2013, and must apply for the declaration of compliance.

The contracting party must file a copy of the certificate to be presented at the claim of the officers in charge of the audit.

The paid declaration of compliance is the document that authorises theatrical and circus companies, tent theatres, institutes, associations, public service companies, hotels, radio and television broadcasters and sports facilities to operate in owned premises (or with regard to which they have a personal right of enjoyment) and employ entertainment industry workers under categories 1 to 14 of article 3 of the Legislative Decree of the Temporary Head of State708/1947 and subsequent modifications and integrations, for specific and limited events in time.

The declaration of compliance is issued after assessment of regular contributions of the company in respect of the management of entertainment industry workers or, in the case of contributory pending claims, following the presentation of a suitable guarantee (article 10 of the legislative decree of the Temporary Head of State 708/1947) such as the production of a valid bank or insurance guarantee, to cove of contributory debts (circular ENPALS 16/2007).

The free declaration of compliance is issued on the occasion of specific charity, social or solidarity events. The certificate is issued only if the revenues, after deducting set-up and organisation costs, are intended entirely for charitable purposes and the workers involved do not receive compensation. For the issue of the certificate, the requirement of gratuity must be duly documented.

The declaration of compliance under " contributory exemption"  certifies the performance of work activities in the national territory by entertainment industry workers (employed in categories 1 to 14 of article 3 of the legislative decree of the Temporary Head of State no. 708/1947 and subsequent amendments and additions) foreigners, from EU countries or countries with which agreements on social security exist, in possession of exemption documentation (A1, certificate of applicable legislation). The possession of the declaration of compliance is, therefore, necessary for foreign or Italian companies that employ workers operating in Italy without social contributions.