Simplifications for those who hire non-EU citizens with the provisional tax code
The procedures for hiring non-EU citizens have been streamlined, thanks to the temporary tax code it will be possible to hire them even before the formalization of the residence contract.
For many Italian employers, in particular those who need a lot of seasonal labor, there is difficulty in finding Italian workers, consequently there is a need to hire non-EU workers even for short periods and with a certain urgency.
Precisely for this reason, the hiring procedure has been streamlined with the possibility of requesting, from the employer, the assignment of the temporary tax code for non-EU citizens even before the residence contract is formalized.
How to request the temporary tax code and hire in a short time The Ministry of the Interior announced the new method for requesting the temporary tax code without a residence contract with circular 5467 of 9 October 2023, the same was released by the Ministry of the work to give greater knowledge of it.
The temporary tax code will be issued electronically, therefore without the need to go to the Revenue Agency counters.
The procedure can only be activated for workers who already have an entry visa via the SPI 2.0 system.
The electronic procedure is already available on the ALI Services Portal which the employer can access with Spid.
Once the procedure has been completed, the employer must communicate to the non-EU worker the release of the temporary tax code.
For hiring, the employer will have to communicate the temporary tax code to INPS and will then be able to finalize the hiring.
The interested party will then be subsequently summoned, as per practice, to the One Stop Shop for immigration to register entry.
Here the provisional tax code will be converted into a permanent one.
Please note that if the employer does not intend to stipulate the employment contract before signing the residence contract, it will be possible to proceed in the ordinary way with the release of only the definitive tax code.
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