Law no. 215/2021 of conversion of the Tax-Labor decree (D.L. 146/2021) introduced the obligation for the client to communicate in advance, to the territorially competent Labor Inspectorate, the start of the activity of occasional self-employed workers. In fact, in order to monitor and counter elusive forms in the use of this type of contract, the start of the activity of the aforementioned workers must be communicated by the client via SMS or e-mail.
In particular, the article has been modified 14 of the legislative decree 9 April 2008 number 81 (Consolidated text of the rules on the protection of health and safety in the workplace) allowing the National Labor Inspectorate to suspend entrepreneurial activity in the event that:
- At least “the 10 percent of workers present in the workplace are employed, at the time of inspection access, without prior notification of the establishment of the employment relationship ,that is, framed as “occasional self-employed workers in the absence of the conditions required by law“.
- Regardless of the sector of intervention they exist “serious violations regarding the protection of health and safety in the workplace“.
In addition to the risk of incurring the suspension of entrepreneurial activity, la violazione dell’obbligo di comunicazione preventiva sarà punita con una sanzione amministrativa da 500 a 2.500 euro in relazione a ciascun lavoratore autonomo occasionale per cui è stata omessa o ritardata la comunicazione, without the possibility of applying the award procedure of the warning referred to in the article 13 of the Legislative Decree. n. 124/2004.
The disclosure obligation introduced by the tax decree conversion bill concerns i “occasional self-employed workers“. As such, we mean the contractual relationships defined by the article 2222 Civil Code in which a subject performs, mainly with their own work and without any subordination constraints, a work or service in favor of a client. Tale attività it must be carried out on an occasional and not habitual basis.
The rule, with reference to the operating procedures for carrying out this communication, refers to art. 15, comma 3 of the Legislative Decree. n. 81/2015 (Jobs Act) concerning the “calls” of intermittent workers. This provision, around you, provided for the adoption of a subsequent ministerial decree with which to identify further methods of carrying out the communication. It is not clear, then, if necessary, also in this case, wait for specific indications concerning the e-mail addresses and the telephone number to which to forward communications and the data to be communicated.
La trasmissione della comunicazione potrà essere effettuata direttamente dal committente ma anche, presumably, dai soggetti abilitati ex art.1 della Legge n.12/1979 (it is. labor consultants).
Regarding the timing, in analogy with the provisions for the services performed by intermittent workers, the communication will be considered timely if made up to one minute before the start of work.
Interpreting the new provision, it is reasonable to believe that the communications to be made are only those of the occasional self-employment contracts that begin (or which are extended) from the 21 December 2021 (date of entry into force of the conversion law), and not even those already in progress previously.
To shed light on these and other doubts that the new mandatory fulfillment has raised, sono auspicabili chiarimenti da parte dell’Ispettorato nazionale del lavoro.
It is recommended that you refer to your Labor Consultant for future updates and the concrete operating procedures.