2016 will be the year of change for professionals and self-employed. The 2016 Stability Law contains the new arrivals for VAT matches, with the expansion of the audience and the maximum threshold for the flat-rate scheme. At the same time, the government is carrying out a draft law on self-employment which will be "connected" to the budget law and which Prime Minister Matteo Renzi has already called “Jobs Act for the Self-employed”.
There will be many innovations contained within this DDL which aims to meet the needs of many Italian workers and above all to make up for the tightening of the tax regime established last year and partly blocked through the Milleproroghe decree.
Four major changes planned for 2016:
- the default interest relating to late payments will also apply to contracts between companies and self-employed workers and between self-employed workers;
– workers will be able to deduct the expenses incurred for their training (masters, refresher courses, congresses) up to a maximum of 10 thousand euros a year, thus overcoming the current legislation which provides for a deduction equal to 50% of the expense;
– self-employed women will finally be able to enjoy thematernity allowance, which will be recognized by INPS regardless of the abstention from work;
– public administrations will have to put in place measures aimed at promoting participation of the self-employed in contracts, "also by adapting, where possible, the requirements set out in the notices and awarding procedures".
The Executive led by Matteo Renzi has therefore decided to keep the promises made last year to professionals and self-employed workers. Furthermore, through the bill linked to the Stability Law, it will come the distinction of article 409 has been overcome of the Code of Civil Procedure, which provides for the application of the special procedure only to subordinate employment relationships, agency relationships and other forms of semi-subordinate work.
La self-employment reform it will therefore become a reality starting from next year and will allow to give some "breathing space" to a category of workers that has always been subject to a high taxation system and characterized by an almost total absence of protection.
