Further clarifications from INL on the mandatory communication of occasional self-employed workers
The National Labor Inspectorate (“INL”) – with Note dated March 1, 2022, prot. no. 393 – has provided further clarifications (in the form of FAQs), regarding the obligation to communicate occasional self-employed workers, integrating the Faq contained in the INL note no. 109/2022.
In this regard, some of the most significant clarifications are noted.
1. The scientific advice given by doctors registered with the order can be considered excluded from the obligation of prior communication introduced by art. 14, paragraph 1, of Legislative Decree no. 81/2008? Yes, as they can be included among the services of a purely intellectual nature.
2. Are services of occasional self-employment rendered in a smart working regime outside the Italian territory by workers not resident in Italy within the framework of integration projects for migrants included in the obligation of prior communication introduced by art. 14, paragraph 1, of Legislative Decree no. 81/2008? No, as these services are carried out abroad and are therefore subject to the regulations of the country where they are carried out.
3. Can tourist guides be excluded from the prior notification requirement introduced by art. 14, paragraph 1, of Legislative Decree no. 81/2008? Yes, as they can be included among the services of a purely intellectual nature.
4. Are occasional services rendered by translators, interpreters and language teachers excluded from the requirement for prior notification? If they are provided by translators to companies that use a network of occasional collaborators in Italy and abroad in several languages to whom they occasionally entrust individual translations, even of small amounts? Yes, as they are included among the intellectual services which, as already clarified in the ML and INL note of January 27, 2022, are excluded from the obligation.
LDP Payroll remains at your disposal for any further clarifications.