Occasional self-employed workers, new mandatory communication

Pay attention to the new communications on the subject of work to be sent in 2022. If you are occasional self-employed workers here’s what you need to be careful of. With a note dated 11 January, the Ministry of Labor and Social Policies and the National Labor Inspectorate provided the first indications relating to mandatory communication of occasional self-employment relationships, introduced by the decree law of 21 October 2021.

New obligation for occasional self-employed workers: what it is

The law. n. 215/2021 has in fact sanctioned, starting from 21 December, a new communication obligation aimed at “carrying out monitoring activities and countering elusive forms” in the employment of occasional self-employed workers.

In particular, it is foreseen for occasional self-employed workers that this type of activity is subject to prior communication to the competent territorial labor inspectorate, by the client, by SMS or e-mail.

So how do you not make a mistake? First of all, the provision concerns occasional self-employed workers, that is workers who “undertake to perform a work or service for a fee, mainly with their own work and without subordination to the client”.

It should also be clarified that the obligation in question is foreseen within the discipline regarding the suspension of entrepreneurial activity, which is why also this new disclosure obligation only affects customers who operate as entrepreneurs.

What times to respect

The reporting obligation for occasional self-employed workers relates to relationships initiated after the provision came into force or, even if started earlier, still in progress on the date of issue of the note from the Ministry, and therefore of 11 January 2022.

For all employment relationships in existence at the date of issue of the note, and for relationships started on or after 21 December and already terminated, if there are no other indications in this regard, the communication should have been made within the following 7 days, and that is, within January 18 inclusive.

The ordinary regime remains valid for relationships initiated after the date of publication of the note, according to which the communication must be made before the start of the occasional self-employed worker, possibly resulting from the letter of appointment.

Here how to do the communication, what to write and who to send it to.

Who does not have to do the communication

Instead they remain excluded from the disclosure obligation, in addition of course to subordinate employment relationships:

  • coordinated and ongoing collaborations, including hetero-organized ones, already subject to prior communication
  • the relationships established pursuant to art. 54-bis of Legislative Decree no. 50/2017, with respect to which specific communication and relationship management obligations are already envisaged;
  • intellectual professions as the subject of a specific discipline, and in general all autonomous activities exercised in a habitual manner and subject to the VAT system. However, if the activity actually carried out does not correspond to that carried out under the VAT regime, it will fall within the scope of application of this discipline;
  • employment relationships “brokered by a digital platform, including self-employment activities not habitually exercised, for which a special discipline has been introduced concerning communication obligations, which establishes, among other things, that the communication is carried out by the client by the 20th day of the month following the establishment of the employment relationship.

What happens if the obligation is not respected

As happens for intermittent workers, even for occasional self-employed workers, in case of violation of the obligations, an administrative sanction from 500 to 2,500 euros is applied in relation to each occasional self-employed worker for whom communication has been omitted or delayed. However, the formal notice procedure does not apply.

The sanctions can therefore be more than one in the event that the omitted communication obligations concern several workers, and can also be applied where the employment relationship extends beyond the period initially indicated in the communication without a new one having been made.

Regarding work and Covid, we remind you that specific obligations are in force, relating to the vaccine or the green pass, depending on the categories (all the info here). We also remind you that in 2022 a great news is coming for workers with a flat-rate VAT number, for which electronic invoicing will be made mandatory (all the info here).