Casual Work and INPS (Social Security) Operating Instructions

Casual Work and INPS (Social Security) Operating Instructions

Abstract by Francesco Torniamenti

Art. 54 bis of D.L. n. 50/2017 reforms the regulation of casual work after the abolition of workplace perquisites and vouchers. In summary, the reform allows the employer to employ one or more workers for the carrying out of casual work, provided that such benefits have a maximum duration of 280 hours in one calendar year and give rise to remuneration not exceeding €5,000 per employee and €2,500 for the total performance made for the same user. In addition, such user may not have more than five employees under such contracts for an indefinite period. If such conditions exist, the user will have access to the casual scheme of work by activating, through INPS computer platform, the “casual contract service ” and paying the sums needed to compensate performance. Fees perceived by the worker for such occasional benefits are exempt from taxation but are subject to INPS and INAIL subsidies. In general, the contract cannot provide for an hourly pay inferior to €9 , which shall be topped up by INPS and INAIL subsidies. INPS circular n.107 of 5 July 2017 communicates the operating procedures for access to this new scheme.

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