Occasional self-employment: here are some clarifications

After the repeal of the vouchers , one of the possible alternatives for not losing an effective and flexible tool for the life of the entrepreneur is the occasional self-employment ex art 2222 CC . Let’s try to clarify with a deepening of Giorgia Granati , DTL consultant for the Centro Studi Castelli . 

One of the aspects of self-employment benefits pursuant to Article 2222 of the Civil Code, with VAT number or withholding tax, concerns the significant elements in order to exclude the desire to conceal the relationshipto the Public Administration. One of these elements is the documentation of a social security nature , where the ratio exceeds 5 thousand euros of total annual compensation. 

Regarding the other elements, the circular of the Ministry of Labor and Social Policies No. 38/2010 was pronounced , which specified the relevance, for the purposes of the non-applicability of the maxi sanction , of ” valid fiscal documentation ” where the provision of occasional self-employment pursuant to art. 2222 CC is retrained as a subordinate work serviceduring the inspection.  

It should be specified, on the point, that ” valid tax documentation “, such as to exclude the application of the maxi sanction is meant the required tax documentation (payment of withholding taxes through F24 , accounting records and statement of mod 770 ) produced in relation to the period under investigation . 

Therefore, even self-employment for which a regular withholding tax has been issued , transcribed in the mandatory tax documentation, can not be considered a black-and-white job., despite the redevelopment of work performance as a subordinate work service: in this case, it should not, therefore, come to the application of the maxi sanction. 

In particular, circular no. 38/2010 has thus specified: ” the inspection staff will impose the maxi sanction in the absence of documentation useful for a verification of the alleged autonomy of the relationship “. This documentation must obviously refer to a period prior to the assessment : an aspect specified by art. 4, c. 1, lett. a) and b) L. 138/2010 (which amended Article 3 of Decree Law No. 12/2002, converted into Law 73/2002), determining the application of the so-called “maxi sanction”in the case of employment of subordinated employees without prior notification of the establishment of the relationship by the private employer “, unless the previously fulfilled contributory obligations, the intention is not to conceal the relationship, even if it is a question of different qualification “. 

The rationale of the law is to link the application of the maxi sanction to the existence of services of a subordinate nature, taken in place without compliance with the obligations of disclosure required by law or in the absence of the related contributory obligations that still highlight the desire not to conceal the relationship. Confirming, if necessary, the nature of the additional sanctioning measure of the possible maxi sanction, as it does not replace, but is added to all the other penalties provided for by the law in cases of irregular constitution of the employment relationship. 

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