It’s clear that if there are companies and they offer an indeterminate period CCNL, all persons prefer this type of work where the fiscal element is mainly of employer and to the worker is asked only to work on the job and for the classical mount of weekly hours more in case extraordinary.
It may happen that the company goes bankrupt and therefore the worker has to change the job but before the exchange there are social safety nets as mobility that in the self-employed they don’t exist.
The new professional figures expecially tied to technological development have a problem of framing from point of view CCNL and so the workers often deviate towards other contractual forms because of temporary contracts with various jobs of which the company haven’t need for inderminate period.
The italian law consents to work moreover self-employed with vat number also with others contractual forms determinate or temporary.
Previously to the opening of a vat number it can happen to go to other contractual forms of jobs alternative to dependent as vouchers and coordinated and continuous collaboration contracts.
The vouchers foresee only a mount of annual hours and remuneration beyond which then it’s imposed hiring with dependent contract or as TUIR asks in the case of continued and habitual activity opening of vat number with related indication of ATECO codex and INPS registration by thirty day from opening of vat number.
Also in parasubordinate contractual forms to replace persons that temporarily they don’t work for parental leave or other motivations, the law imposes time limits beyond which as always it imposes corporate hiring or change of programme with vat number.
Moreover these motivations, essentially the choise to work as self-employed mode it’s a question tied to the necessity or the will to be able to say no to a work that we don’t like it.
As pension fund, the solution for the new professions without order, that in many cases they are of freelance type, is the separate management INPS while for professions with order are other funds also none deny the possibility for them to sign up INPS.
With regard to freelance activity of separate management the profession is undertakes to pay VAT for the clients and if it wishes, it can request the compensation INPS.
At this moment almost all freelance activities of separate management provide invoice with 22% of VAT more 4% compensation of INPS.
For INPS it’s provided a contribution of 26,07 % from which it will remove the compensation already asked in the invoice.
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