Pursuant to the repeal of the so called “ancillary casual labour” implemented through the Law Decree 25/2017, lawmakers introduced the so called “occasional employment” provision.
In particular, art. 54-bis of the Law Decree 50/2017, introduced at the time of the conversion of the Law 96/2017, regulated the two different methods of use of such services:
– the so called “Libretto Famiglia” (Family Handbook), for natural persons, and
– the so called Occasional Employment agreement, for professionals, self-employed individuals, entrepreneurs, associations, foundations and other private entities.
The Decree specifies that the use of the Occasional Employment agreement is not allowed to employers who have more than five employees hired under a full-time open-term agreement.
Regarding compensation, the regulation clarifies that it can be agreed upon by the parties respecting the minimum wage rate of 9 euros per hour of work. In addition, it has been established that the amount of daily compensation shall not be less than EUR 36 even if the daily provision of service is less than four hours.
In addition to all of the above, users shall bear the following costs:
- IVS contribution to INPS’ Separate Management Fund (33% of the compensation);
- INAL insurance premium (3.5% of the compensation).
In addition to the total payments issued by the user, the charges related to the management of the occasional employment agreement and issuing of the compensation to the provider apply at the rate of 1%.
Finally, the amounts paid as compensation for occasional employment can be paid alternatively through:
– F24 form specifying as the reason the so called CLOC;
– electronic payment by direct deposit to the bank account or debit/credit card, managed through
the pagoPA system and accessible through the INPS portal.
INPS, with official memorandum No. 107 dated 5 July 2017, clarified the procedure that each user shall follow to make use of this type of agreement.
For further clarifications, feel free to contact us.
HR Capital S.r.l.