Occasional self-employment: new prior reporting obligation

Law 17 December 2021, no. 215 converting Law Decree 21 October 2021, no. 146 in force since 21 December (known as “Fiscal Decree”), to counter evasion during occasional self-employment, introduced an amendment to Legislative Decree no. 81/2008 providing for the obligation of prior reporting.

The following is required: “To monitor activities of occasional self-employed workers and combat forms of evasion in the use of this type of contract, the start of the activity shall be subject to prior reporting to the relevant local Labour Inspectorate by the principal (…).”

The law requires the application of the operating methods set out in Article 15, paragraph 3, of Legislative Decree 15 June 2015, no. 81. The latter states that “before the start of work or an integrated cycle of services lasting a maximum of 30 days, the employer must report the duration to the relevant local labour directorate, by text message or email. A decree by the Minister of Labour and Social Policies, in agreement with the Minister for Simplification and Public Administration, may set out the methods for applying the provision referred to in the first sentence and further reporting methods according to the development of technologies.”

If there is an omitted or delayed reporting, an administrative sanction from €500 to €2,500 will be applied for each occasional self-employed worker for whom the reporting has been omitted or deferred.

Other related insights:

• The return of long term consultant contracts “without a project”
• Redundancy Fund: failure to inform the trade unions in advance of the criteria to identify workers and rotation methods is unlawful