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Occasional self-employment is a unique contractual category that distinguishes itself from dependent work, standard self-employment, and parasubordinate relationships (e.g., co.co.co.).
To mitigate the risk of occasional work lacking essential welfare and insurance protections, the Law Decree 30 September 2003 No.
269 (converted by Law 24 November 2003 No.
326) mandates, under Article 44, that as of January 1, 2004, if the annual income from such work exceeds €5,000, the worker must register with INPS’s separate management system.
If the €5,000 threshold is exceeded, the worker is required to:
Post-registration, there’s no need to repeat this process annually, even if future earnings fall below €5,000.
Upon exceeding the €5,000 income threshold, clients must:
These obligations apply across all clients engaging with the worker within the same calendar year of the income exceeding €5,000.
Additionally, clients must submit a monthly “UniEmens” report electronically to INPS by the end of the month following the reporting month once the income threshold is crossed.
This ensures that INPS is informed about contribution calculations made via model F24.
The UniEmens must include specific details such as:
Annual income exceeding €5,000 is calculated from all earnings of a single worker during the entire calendar year (January 1 – December 31).
Importantly, the compliance requirements do not automatically carry over to the subsequent year unless thresholds are not met.
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