Categories: Insights


10 Mar 2011

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.
Subscribe to our newsletter

Contact

Need information? Write to us and our team of experts will respond as soon as possible.

Fill in the form

More news and insights

29 May 2026

Lo sai che… il c.d. “Decreto 1° maggio” introduce nuove misure in materia di salario “giusto”, incentivi all’occupazione e lavoro tramite piattaforme digitali? 

È stato pubblicato in Gazzetta Ufficiale il Decreto-Legge 30 aprile 2026, n. 62, recante “Disposizioni urgenti in materia di salario giusto, incentivi all’occupazione e contrasto al caporalato digitale”,…

29 May 2026

Videosorveglianza e protezione dei dati personali: il Garante ribadisce l’obbligo di trasparenza

Con il provvedimento n. 167/2026 del 12 marzo 2026, il Garante per la protezione dei dati personali è tornato a pronunciarsi sul tema della videosorveglianza, ribadendo alcuni principi…

20 May 2026

Webinar “May 1st Decree: Key Updates and what’s New” –  HR Coffee with De Luca & Partners

On the occasion of our webinar “An HR Coffee with De Luca Partners,” the speakers Silvia Zulato, Senior Associate, and Alessandro Riccardo Polli from the Labour Consulting Division…

12 May 2026

Legitimate dismissal for false attendance reporting and misuse of access system data (Camera di Commercio Francese in Italia – Vittorio De Luca, Silvia Zulato)

With Order No. 7985 of 31 March 2026, the Italian Supreme Court – Labour Section – confirmed the lawfulness of a dismissal for just cause imposed on an…

30 Apr 2026

Webinar “Bonuses: What Do You Need to Know About Objectives?” – HR Coffee with De Luca & Partners

Yesterday, during our first webinar “HR Coffee with De Luca & Partners", the speakers Vittorio De Luca, Managing Partner, and Alessandra Zilla, Managing Associate at De Luca &…

27 Apr 2026

Management of corporate email after termination of employment: the Italian Data Protection Authority extends the right of access to all emails in the individual email account 

“An employee may access the messages in their corporate email account and the documents stored on their computer after the termination of employment. Any limitations must be justified by specific…