INPS CONSULTING: THE COLLABORATOR MAY PAY CONTRIBUTIONS
The Ministry of Labour, answering to the consulting no. 12/2011, has clarified that, in case of a free-lance contract on project basis stipulated with a self-employee who is not resident, the parties may agree in order that the payment of contributions be realized by the collaborator and not by the contractor. The agreement has to be served to the competent authority (Inps or equal foreign body). At the contrary, if no deal occurs, the contractor has to pay contributions. In the answer to the consulting no. 16/2011, the Ministry has confirmed that, in case of delay (with reference to the term set in the relevant NCLA) in the payment of leaves for work time reduction and for cancelled holidays, the relevant indication in the so called “Libro Unico del Lavoro” (Lul) is not considered violation because no sanctions are applied for mistaken or omitted registrations which have not any consequences on wage, fiscal and contributory payments. Moreover, it is pointed out that the missed enjoyment of leaves – not substituted by the relevant indemnity – within the terms set in the NCLA does not exclude the duty to pay contributions.