According to Ispettorato Nazionale del Lavoro (National Labour Inspectorate autority), the essential aspects of genuine occasional autonomous collaboration are:
- The absence of subordination to the clientThe existence of Occasional service providedA payment strictly associated to the service provided
There are also other restrictions to be taken into consideration when engaging someone under the regime of Occasional Work and that is related to the total remuneration each year.
The total annual limit for invoicing is set at EUR 5000 and the worker cannot accept a payment (or several payments) exceeding EUR 2500 from the same client (user) in the same year.
The payments made to occasional workers (provided the above conditions are met), are exempt from any income taxation and are compatible with the status of unemployed and it does not suspend or reduce any unemployment benefit that the worker might be entitle to.
Occasional Collaboration cannot be offered to any current employee of the company or to anyone that has been employed by the company in the previous 6 months.
Moreover, employer that employ more than 5 workers on an open-ended basis, cannot engage with any occasional workers (some exceptions are allowed by the law however).
All the payments made to occasional workers are subject to social contributions charges equal to 33% of the gross hourly rate, accident insurance equal to 3.5% of the gross hourly rate and “management expenses” equal to 1% of the gross hourly rate (total changes equal to 37.5%). The minimum hourly rate is set at EUR 9.
If a company engages with an occasional worker without adhering to the restrictions of the law, it might be subject to an administrative fine between EUR 500 and EUR 2500. Moreover, the company might also be forced to employ the person on a full-time open-ended bases if the authorities believe that this type of relationship has been put in place to bypass the labour law.
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