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Jobs Act: stop to co.co.pro and VAT numbers but new protections for the self-employed are on the way

In the coming days, the Government seems to be oriented towards resolving some contradictions generated by the new law on the labor market for the self-employed: new minimum protections and new guarantees for VAT numbers are on the way, excluding merchants and artisans - The work is not done only by employers and permanent employees

Jobs Act: stop to co.co.pro and VAT numbers but new protections for the self-employed are on the way

Over the last twenty years, forms of services other than the "typical" one of open-ended contracts have become more and more widespread both in the private sector and in the public administration, such as temporary work, temporary contracts or project-based self-employment.

The reasons were many and not always univocal. Companies, driven by the need to contain costs to guarantee competitiveness, have abandoned rigid and hierarchical organizational forms for flexible and "network" models, inspired by lean production and the smart factory, which can guarantee the quantity of workforce exactly necessary for the production needs required by the market.

Even the Public Administration has made extensive use of flexible (and repetitive) work, but for other reasons: with the so-called "precarious workers", as in the school, the blocks on the turnover of organic plants foreseen by the various laws have been avoided for years of stability over time.

Finally, the advanced tertiary sector, in order to find the knowledge and skills in continuous evolution of "information and communication technology" has turned to the specific type of job offer which can be found in particular among self-employed workers, mostly young people (system architects, software , body rental, outbound call centres, e-commerce, etc.).

The reaction to the radical changes in the labor market is twofold: for many it is experienced as a "precarious situation" (partially remedied today with the stabilization of the contract with increasing protections), for others it is seized as an "opportunity" for self-affirmation. This is because in the universe of workers it is possible to make a distinction between those who have an aptitude for risk and those who need to be hetero-directed and hetero-organized.

If the majority of workers tend to have a subordinate employment relationship, this does not mean that individual and autonomous collaborations within companies should be discouraged, because they are an important stimulus especially for young people, which they need to then launch themselves, eventually, into new business ventures.

Proof of this is the fact that the majority of young people who have launched start-ups have had previous work experience as project collaborators in companies, research institutions or consultancy firms.

Unfortunately, with regard to individual collaborations (co.co.pro and VAT numbers), the Jobs Act adopted, with a further crackdown, the distinction made at the time by Minister Fornero between "good" flexibility and "bad" flexibility, limiting the possibility for companies to recruit external collaborators based on the skills required to structurally insert them in those business, research and innovation projects which by their nature may have a prolonged duration over time.

From 1 January 2016, in fact, the new legislation of the Code of Contracts of the Jobs Act brings individual collaborations that present the characteristics of continuity and hetero-organization back to the subordinate employment relationship, except for specific exclusions provided for by law or derogated from collective bargaining.

Again from 1 January 2016, companies that stabilize collaborators on a project or VAT basis, in addition to benefiting from tax relief, moreover to a lesser extent than in 2015, can remedy the offenses deriving from the presumed erroneous qualification of the collaboration relationship, following a specific procedure established by law.

However, from the rule that prohibits continuous individual collaborations, it can be inferred that coordinated and continuous collaboration contracts remain legitimate (even with a project or with a VAT number holder), if the work performances are not of repetitive content and the methods of execution they are not hetero-directed and hetero-organized by the employer-client (for example as regards compliance with a binding working schedule, continuous permanence on company premises or complete compliance with the organizational procedures issued by the client).

The negative consequence of this new rule for self-employed workers is that from the system of safeguards and greater protection of the interests and rights of these workers, provided for by the Biagi law of 2003 with the introduction of the rules on project work, we would return to previous "law of the jungle" with coordinated and continuous collaborations without any specific protection.

However, the government has noticed this error, which seems to be oriented towards remedying the situation as early as January with a bill that recognizes some minimum protections for self-employed workers and VAT numbers (excluding traders and artisans) to define a series of protections ( from payment of benefits to guarantees in the event of sickness and maternity) in order to mitigate the imbalance created for the self-employed worker vis-à-vis the employer-customer.

>
> The reasons were many and not always univocal.
>
> Companies, driven by the need to contain costs to guarantee competitiveness, have abandoned rigid and hierarchical organizational forms for flexible and "network" models, inspired by lean production and the smart factory, which can guarantee quantity at any time of workforce exactly necessary for the production needs required by the market.
>
> The Public Administration has also made extensive use of flexible (and repetitive) work, but for other reasons: with the so-called "precarious", as in the school, for years the blocks on the turnover of the organic plants envisaged by the various laws of stability that have followed one another over time.
>
> Lastly, the advanced tertiary sector, in order to find knowledge and skills in continuous evolution of "information and communication technology" has turned to the specific type of job offer which can be found in particular among self-employed workers, mostly young people (system architects, software engineers, body rental, outbound call centers, e-commerce, etc.).
>
> The reaction to the radical changes in the labor market is twofold: for many it is experienced as a "precarious situation" (partially remedied today with the stabilization of the contract with increasing protections), for others it is taken as an "opportunity" for self-affirmation.
>
> This is because in the universe of workers it is possible to make a distinction between those who have an aptitude for risk and those who need to be hetero-directed and hetero-organized.
>
> If the majority of workers tend to have a subordinate employment relationship, this does not mean that individual and autonomous collaborations within companies should be discouraged, because they are an important stimulus especially for young people, which they need to then launch, possibly, in new business ventures.
>
> Proof of this is the fact that the majority of young people who set up start-ups have had previous work experience as project collaborators in companies, research bodies or consultancy firms.
>
> Unfortunately on individual collaborations (co.co.pro and VAT numbers) the Jobs Act adopted, with a further crackdown, the distinction made at the time by Minister Fornero between "good" flexibility and "bad" flexibility, limiting the possibility for companies to recruit external collaborators based on the skills required to structurally insert them in those business, research and innovation projects which by their nature may have a prolonged duration over time.
>
> From 1 January 2016, in fact, the new regulation of the Code of Contracts of the Jobs Act brings individual collaborations that present the characteristics of continuity and hetero-organization back to subordinate employment relationships, except for specific exclusions provided for by law or derogated from collective bargaining.
>
> Again from 1 January 2016, companies that stabilize collaborators on a project or VAT basis, in addition to benefiting from tax relief, moreover to a lesser extent than in 2015, can remedy the offenses deriving from the presumed erroneous qualification of the collaboration relationship, following a specific procedure established by law.
>
> From the rule that prohibits continuous individual collaborations, however, it can be inferred that coordinated and continuous collaboration contracts remain legitimate (even with a project or with a VAT number holder), if the work services are not of repetitive content and the modalities of execution are not hetero-directed and hetero-organized by the employer-client (for example as regards compliance with a binding working schedule, continuous permanence on company premises or complete compliance with the organizational procedures issued by the client).
>
> The negative consequence of this new regulation for self-employed workers is that from the system of safeguards and greater protection of the interests and rights of these workers, provided for by the Biagi law of 2003 with the introduction of project work regulations, there would be a return to the previous "law of the jungle" with coordinated and continuous collaborations without any specific protection.
>
> In any case, the government has noticed this error, which seems to be oriented towards remedying the situation as early as January with a bill that recognizes certain minimum protections for self-employed workers and VAT numbers (excluding traders and artisans) to define a series of protections (from the payment of the benefit to the guarantees in the event of illness and maternity) in order to mitigate the imbalance created for the self-employed worker vis-à-vis the employer-client.
> George Giva"

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