Jobs Act: independent contractors and VAT registered individuals – amnesty

Pursuant to article 2 of Legislative Decree 81/2015 enacted 25 June 2015, as of 1 January 2016, collaborations which are organised by others, with the exception of certain exclusions, shall be considered regular employment. Starting on the same date, article 54 of Legislative Decree 81/2015 offers customers/employers the possibility of stabilising workers who are already part of consultant contracts, including project based, and VAT registered subjects with whom they have independent contractor relationships, with the advantage of an amnesty, i.e. the elimination of administrative, contribution and fiscal unlawful acts connected with the incorrect qualification of the employment relationship.