DLP Insights

DO YOU KNOW THAT… project collaboration and self-employment relationships may be stabilized without penalties?

03 May 2018

Pursuant to article 54, Legislative Decree no. 81/2015, employers are entitled to hire individuals already parties to project collaboration contracts and individuals registered for VAT purposes with whom self-employment relationships occurred provided that: (i) the individuals sign a settlement agreement in front of unions or labour authorities; (ii) in the twelve months following the hiring, employers do not terminate the employment relationship, except for disciplinary reasons. The open-ended employment involves the extinguishing of administrative, social security contributions and tax penalties related to the erroneous qualification of the relationship, without prejudice to the infringements ascertained as a result of inspections carried out before the hiring date.

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