The INPS has published a circular with instructions on how to use the new tools for casual work created by the government to replace vouchers. The legislation - explains the institute - provides that employers can acquire occasional work services according to two different contractual forms:
- The Family Booklet: for natural persons who do not exercise a company or a freelance profession. It is intended for housework (gardening, tutoring, baby-sitting) and provides for payment with telematic coupons of 10 euros per hour.
- The Occasional Service Contract: for other employers, i.e. professionals, self-employed workers, entrepreneurs, associations, foundations and other private entities, public administrations. There is a minimum hourly wage of 9 euros, to which must be added the contributions paid by the employer in the amount of 33% of the remuneration and the accident insurance premium. Companies with more than 5 permanent workers, those in the construction and mining sector and companies carrying out works and service contracts cannot use it.
The management of information and financial flows of occasional work services (payments from the employer and payment of compensation to the worker) is entrusted to INPS.
From the point of view of the employers, the two new contractual forms differ in terms of the methods and timing of communication of the service, the type of work requested, the fees and compulsory contributions.
THE OBLIGATIONS
In both cases there are four obligations:
1) The registration of the employer and the employee through the IT platform managed by INPS, which can also be done through the Institute's contact centre.
2) The payment, by the employer, of the provision for the payment of compulsory services and contributions through the F24 model or electronic payment instruments.
3) The inclusion in the procedure, by the employer, of the occasional job communication.
4) The direct payment of the worker, by INPS, by the 15th of the month following the performance.
THE ECONOMIC LIMITS
There are also 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 that threshold is exceeded, the obligation of permanent employment will start. In all, the employer cannot make use of occasional services for more than 5 euros a year.
None of these limits apply to the agricultural sector, where, however, the use of the new "contract" will be limited to pensioners, the unemployed, students and people receiving supplementary benefits.
THE ONLINE PLATFORM
Starting from 10 July 2017, employers and workers will have to register for the service in advance, directly via the INPS telematic platform or using the contact center services made available by the Institute.
In order to be able to use the occasional work contract and the family booklet, the employer must first feed its virtual wallet (via F24 or electronic payment instruments), which will be reduced from time to time based on the amounts of individual services communicated in the procedure.
On the 15th of the month following the one in which the service was performed, INPS pays the worker the agreed fees on the basis of the chosen method: credit to current account or credit card with IBAN or domiciled bank transfer collectable at an office of Poste Italiane Spa.
