Occasional job? More bureaucracy comes from the tax decree
In the tax decree there is a rule that introduces other bureaucracy for self-employed and occasional work. All the details
The tax decree contains an important change for those who carry out and those who request self-employed and occasional work. An amendment to the law, which entered into force on 20 December 2021 , requires the client to notify the Territorial Labor Inspectorate (ITL) in advance of the start of the activity of occasional self-employed workers via text message or e-mail, or via the Telematic service specifically provided, as occurs in the case of the use of on-call workers.
What are we talking about when we talk about self-employed and occasional work?
This type of work is regulated by article 2222 of the Civil Code and applies to a worker who carries out, on his own and without any subordination constraint, a work or a service in favor of a client. This activity must be carried out occasionally and not habitually and must take place against the payment of an economic consideration with withholding tax. The autonomous and occasional activity does not foresee continuity, habituality, professionalism and coordination with the client and its duration cannot exceed 30 days in a year with the same client.
A burden for employers
The law intends to strengthen the protection of the health and safety of workers and to combat forms of avoidance of this type of work. The risk is that an increase in bureaucratic burdens for employers translates, in fact, into an increase in evasion and, therefore, in irregular work . The bureaucratic requirements, which crowd the desks of accountants, are already stringent enough for this form of employment.
The bureaucratic formalities
This type of work, in the intentions of the legislator, should be agile enough to discourage the use of irregular work. However, the bureaucratic obligations are considerable for both the worker and the client . The first, for example, must issue a "non-fiscal" receipt to his employer subject to a stamp duty of 2 euros if the service exceeds 77.47 euros. The bureaucratic requirements, as mentioned, do not burden only the worker. The remuneration paid to the "contractor" is subject to a withholding tax of 20% which must be withheld by the client and paid, using the F24 form , by the 16th of the month following the payment. Furthermore, the client is required to fill in the Single Certification (so-called "CU") annually in which he must report the income paid to occasional self-employed workers , the tax deductions made and any contributions due and paid. The Single Certification must then be transmitted electronically to the Revenue Agency and delivered to the worker within the terms established by law.
Defaulting employer: old and new sanctions
The client who, due to forgetfulness or non-compliance, does not send the communication to the ITL risks a hefty fine, an administrative sanction that can range from 500 and 2,500 euros for each self-employed worker for which prior communication has been omitted. The new legislation establishes that if the Labor Inspectorate were to find that at least 10 per cent of the workers present in the workplace are employed without prior notification of the establishment of the employment relationship or classified as " self-employed occasionaei in the absence of the conditions required by the legislation "may trigger the suspension of the entrepreneurial activity.
This is a machine translation from Italian language of a post published on Start Magazine at the URL https://www.startmag.it/economia/lavoro-occasionale-ancora-piu-burocrazia-dal-decreto-fiscale/ on Sun, 02 Jan 2022 07:11:10 +0000.