Wednesday, 09 August 2017 08:56

Farewell voucher, start of the Family booklet and Occasional service contract

New measures in the field of employment introduced by Law No. 96 of 21 June 2017, Conversion into law, with amendments, of the Decree-Law of 24 April 2017, N. 50, which supplements the D. LGs 50 of April 24, 2017 with the addition of article 54 bis. 

The measure is aimed to regulate the short-term performance of private small and micro-enterprises in lieu of "work vouchers", first introduced by Law No. 273/2003, then revisited by law 92/2012, and therefore recently abolished by law n° 25 of 17 March 2017.
Family booklet 2017
This instrument is intended to regulate those definable performance of "domestic" type, such as small housework (such as gardening, cleaning, technical assistance), home care for children and elderly, sick or disabled persons and additional private tuition lessons. The family booklets can be purchased at the post offices or at the INPS headquarters and will also allow the disbursement of the contributions provided for in paragraph 24b of article 4 of Legislative Decree No. 92 of 2012, relating to the charges of childcare services.
The performance regulated and guaranteed by the Family Booklet will be for the duration of an hour, and shall allow a payment to the provider for a net value of eight euros and a total gross value of ten euros per piece; there are already provided, within the contributions, the amounts related to payments for separate INPS management (equal to 16.5%), compulsory insurance against accidents at work and occupational diseases INAIL (equal to 2.5%), plus the management costs (1%).
Occasional service Contract 2017
This instrument regulates the work vouchers abolished in March, by regulating the arrangements for the provision of occasional work performance between a freelance or a craftsman or a company, with the following salary limits per calendar year:
- For each lender and user, with reference to all users, for remuneration of a total amount not exceeding 5,000 euros (increased to 6,666 euros in case the lender is a pensioner, a student up to 25 years, an unemployed worker and a recipient of income support benefits);
- For the total performance of each lender in favour of the same user, for remuneration of no more than 2,500 euro.
Micro-enterprises cannot activate the occasional contract of services, in favour of workers with whom they have an ongoing employment relationship or continuous collaboration, or with the ones which they have had it in the last six months employment relationship.

  • Author: Carmen Ciobanu
  • Country: Italy
  • Language: English
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