Today, Monday 10 July 2017, the family booklet and the occasional service contract make their debut, the two tools created to replace the old vouchers with the spring trick.
Compared to old-fashioned job vouchers, there are several new features: an exclusively telematic procedure and the disappearance of paper coupons; more stringent economic limits; double track for families and businesses.
I) WHAT ARE THE FAMILY BOOKLET AND THE OCCASIONAL SERVICE AGREEMENT?
Il family record book it is intended for natural persons who do not exercise a business or a freelance profession, but do housework such as gardening, tutoring and baby-sitting.
Il occasional performance contract, on the other hand, will be used by all other employers, i.e. public administrations, professionals, self-employed workers, entrepreneurs, associations, foundations and other private entities.
II) HOW IS THE INPS TELEMATIC PLATFORM USED?
– Registration
On the INPS website, in the "Occasional services" section, the web platform is active which allows you to activate the family booklet and the occasional service contract.
Both employers and workers will need to register, using one of these three keys:
1) the Inps device PIN;
2) the credentials of the Public Digital Identity System (Spid);
3) the credentials of the National Service Card (CNS).
Alternatively, registration can also take place through the Institute's call center, or through the assistance of patronages and authorized intermediaries (but be careful: this last possibility should not be available before the end of July).
– Communications
Communications certifying the performance of the service must also be sent on the Inps platform.
In the case of the family booklet, the report must be sent by the third day of the month following work.
For the occasional contract, on the other hand, the deadline expires one hour before the start of the service (an obligation which, however, does not concern companies active in agriculture). The lender is notified by e-mail or sms. If the work is not carried out, the declaration can be revoked by midnight on the third day following the one scheduled for the performance.
– Payments
Employers have to pay a sum of money to open a sort of digital account through which to pay for occasional services. After that, to pay the sums due to the workers they can use two tools:
1) the F24 form: natural persons who use the family booklet must indicate "LIFA" as reason for payment; for all other customers, who make use of the occasional service contract, the reason is "CLOC";
2) the AgID Pago Pa IT procedure.
At that point INPS will send the fees via the web (also forwarding the insurance contributions to Inail) by the 15th of the following month. Workers will be able to decide how to receive the credit, choosing one of the following options:
1) to a bank or post office current account;
2) on postal savings book;
3) by credit card;
4) through a domiciled bank transfer that can be collected at the post office.
III) WHAT IS THE MINIMUM WAGE?
For the Libretto Famiglia the minimum wage is 10 euros per hour, of which 8 euros end up in the worker's pocket, while 1,65 are destined for the IVS contribution to the INPS separate management, 0,25 for the Inail insurance premium and 0,10 to management costs.
As regards the occasional service contract, the daily wage must be at least 36 euros (which corresponds to the minimum wage for 4 hours of work, even if the service has a shorter duration). For the hours after the fourth, the additional fee is 9 euros per hour, to which are added the costs payable by the employer (2,97 euros for the IVS contribution to the INPS separate management and 0,32 euros for the insurance premium Inail). An additional 1% is added to the total payments for the management costs of the occasional work performance and the payment of the remuneration to the service provider. The total cost per hour therefore becomes 12,29 euros.
In the agricultural sector, however, the minimum hourly rate of 9 euros is not foreseen and the law refers to the sector's collective agreements. In essence, the Inps circular applies to all national minimum tariffs for flower nurseries: 7,57 euros for area 1, 6,94 euros for area 2 and 6,52 euros for area 3.
IV) WHAT ABOUT THE MAXIMUM?
The new law provides for the following economic limits:
a) Each worker cannot earn more than 5.000 euros a year from casual work, a ceiling valid for the sum of all his occupations with different employers.
b) Each employer cannot pay an individual worker more than €2.500 a year. Once this threshold has been exceeded, the obligation to be hired on a permanent contract is triggered (the same goes for services that exceed the 280-hour threshold during the calendar year). In all, the employer cannot make use of occasional services for more than 5.000 euros a year.
V) WHEN CAN THE NEW CONTRACTS NOT BE USED?
An employer who in the six months preceding the occasional service has had an employment relationship or coordinated and continuous collaboration with the worker cannot resort to the occasional service contract. Firms with more than five permanent employees, those active in the construction or mining sector and firms executing works and service contracts are also excluded.
Companies in the agricultural sector can only resort to the occasional work of pensioners, students up to the age of 25, the unemployed and recipients of income support, provided they were not registered in the register of agricultural workers the previous year.
Public administrations can only use them for temporary or exceptional needs (special projects for categories of subjects in a state of poverty, disability, detention, drug addiction, use of social safety nets; emergency works related to disasters or sudden natural events; solidarity activities organization of events).
