Description
As of 21 December 2021, a new reporting obligation was introduced for employers with respect to the employment of occasional self-employed workers. The Ministry of Labour and Social Policies has specified that the start of the activity of the aforementioned workers is subject to prior communication with respect to the service. In the event of omitted or delayed communication, an administrative penalty is applied.
As of 28 March 2022, the competent ministry has made operational on the Servizi Lavoro portal the new application that allows this mandatory communication to be made. The application is accessible via SPID and CIE (continue reading for the application access modalities).
For operational information and on the types of services subject to the communication obligation, please visit the dedicated page
It should also be noted that, following the communication of occasional self-employment made by the company, this is without prejudice to any possible verification regarding the conformity and exact qualification of the employment relationship, on which any power of assessment remains firm.
Restrictions
An administrative penalty of between EUR 500 and EUR 2,500 is provided for in relation to each occasional self-employed worker for whom the communication has been omitted or delayed.