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Editor in chief: Angelo Scorza
04/08/17 09:50

Occasional labor contract

Studio TCL Tax Consulting Law explores the rules governing the occasional labor contract in connection with circular no. 107 by INPS on 05.07.2017

"Activities of occasional work" mean those work activities performed during a calendar year and giving right:

- for each worker to a total amount not exceeding € 5,000 with reference to the all of users;

- for each user to a total amount not exceeding € 5,000 with reference to all the workers;

- for the total performance of each worker to amounts not exceeding € 2,500 in favor of the same user.

This as detailed in Circular no. 107 issued by INPS on 05.07.2017, which gives first instructions to benefit from the performance of occasional work under article 54-bis of DL no. 50/2017 and enlists the employers who may take advantage of occasional work:

- natural persons → through the Family Booklet

- professionals, self-employed workers, entrepreneurs, associations, foundations and other private bodies, as well as the Public Administration → by the occasional labor contract.

The occasional labor contract may be utilized by all those employers:

- having, on their own account, no more than 5 permanent employees under unlimited labor contracts;

- who do not operate in the building sector;

-who do not employ the occasional works in connection to a prime supply contract of works or services;

- who are not agricultural enterprises.

It is important to point out that a performance of occasional work cannot be obtained from workers whose employment contract or co-ordinated and continuous collaborative contract has been terminated by their employer less than six months before.

In order for the activation to be successful, however, both the employer and the occasional worker must complete an early registration, either directly or through the Contact Center made available on the dedicated IT platform managed by the INPS (effective from July 10, 2017).

Once the registration is made, the employer pays the sums due for the performed activities through the F24 form or electronic payment instruments (available exclusively on INPS Payments Portal), so creating a so-called "virtual portfolio": the amount set aside in this way will be gradually deducted on the basis of the compensation agreed upon for each reported performance.

The minimum compensation rate is 9 euros an hour (with the exception of the agricultural sector). The employer has to sustain: the contribution to the special fund for self-employed worker to the extent of 33% of the fee, as well as the INAIL award, to the extent of 3.5%.

In addition to registration and related compliance obligations, the INPS platform also deals with payment and clearance in favor of the worker to be made by the 15th of the month following the performance of the activities: the compensation amount is credited to the bank account resulting from the register of the worker or by bank transfer at the offices of Poste Italiane S.p.A..

Specific communication requirements provide that at least one hour before the start of the performance, a notice must be sent (by means of the INPS daily calendar) containing:

- the personal information identifying the worker;

- the place and purpose of the works;

- the agreed compensation;

- starting and ending hours.

In the announcement dated 28.07.2017 the National Council of the Labor Advisors stated that as of Monday July 31, 2017 labor advisors may also have access to the INPS telematics platform, so as to assist employers with the registration process and access to the purchase service of occasional work. This type of assistance is allowed, according to INPS message no. 3177 of 31 July, also to social security intermediaries and patronages, who may, from July 31, 2017, operate on name of and on behalf of the employer and/or the worker on the basis of special proxies signed by the principal.

Dott. Stefano Quaglia

Dott.ssa Chiara Vurruso


PKF - Studio TCL Tax Consulting Legal  –


Genova  –  Milano





Conversion of accounting balances of the permanent establishments set up abroad by Italian companies

Brief focus on the changes introduced by DL 193/2016 converted

"The conversion into euro of the balances on account of permanent establishments abroad is carried out according to the exchange rate used in the financial statements on the basis of the correct accounting principles and the differences arising from the balances on account of the previous year do not contribute to the formation of income”.

The above is the amended text of article 7-quater of the converted DL 193/2016 that, by amending article 110 paragraph 2 of the TUIR, requires that the conversion of the balances on account of the foreign permanent establishments into the currency of the head office take place according to the exchange rate used in the financial statements on the basis of the correct accounting principles, and no longer on the basis of the change at the closing accounting date.

The purpose of this amendment is to promote alignment between the tax rules and the accounting principles, eliminating the previous difference between the book values and the tax values of foreign currency balances.

The new rules introduced by DL 193/2016 apply on “solar” subjects with start from 2017, but paragraph 3 of article 7-quater saves past behaviors in accordance with the provisions introduced by paragraph 2.

Dott.ssa Barbara Pollicina

Dott.ssa Chiara Vurruso


PKF - Studio TCL Tax Consulting Legal  –


Genova  –  Milano