Lavoro occasionale - libretto famiglia e contratto di prestazione occasionale

Download our free guides 👉 https://www.studiocaggegimazzeo.it/lo... Read the full article 👉 https://www.studiocaggegimazzeo.it/bl... Join the Facebook Group 👉   / 961050734043375   Book your personalized consultation now 👉 https://www.studiocaggegimazzeo.it/lo... Follow us on Telegram 👉 https://t.me/caggegimazzeo_commercial... Follow us on TikTok 👉 https://www.tiktok.com/@emanuele_cagg... Follow us on Facebook 👉   / studiocaggegimazzeo   Follow us on Instagram 👉   / caggegimazzeo_commercialisti   Follow us on LinkedIn 👉   / studio-commercialisti-associati-caggegi&ma...   Follow us on Twitter 👉   / caggegimazzeo   Follow us on WhatsApp 👉 https://whatsapp.com/channel/0029VaEZ... Follow us on YouTube 👉    / @caggegimazzeo   What is the activation process for occasional work? Occasional work can be activated: 1. through direct registration by the employer and employee on the INPS portal by searching for "Occasional Work"; 2. through the INPS contact center; 3. through social security organizations or other intermediaries pursuant to Law No. 12 of January 11, 1979 (such as accountants). Family Booklet: Who can activate it, for which jobs, and how much does it cost? Only individuals who do not engage in professional or business activities can use the family booklet for occasional work. Self-employed professionals, sole proprietorships, and corporations are therefore excluded. The family booklet is activated to compensate for: housework, including gardening, cleaning, or maintenance; home care for children and the elderly, sick, or disabled; supplementary private tutoring. It consists of payment vouchers, with a nominal value of €10.00, that can be used to compensate for services lasting no more than one hour. Communications from Family Booklet users At the end of the work period, and in any case no later than the third day of the month following the month in which the service was performed, the employer must communicate, via the INPS online platform or the INPS contact center: the worker's identification data; the place where the service was performed; the number of vouchers used for payment; the duration of the service; the scope of the service; other information for managing the relationship. Communication is made using a daily calendar managed through the INPS procedure, with daily indications of services. Occasional Work Contract: Who Can Activate It and How Much It Costs Occasional work contracts are available to professionals, self-employed workers, entrepreneurs, associations, foundations, and other private entities, as well as public administrations as per Article 1, paragraph 2, of Legislative Decree No. 165 of 2001, with specific regulations applicable to public administrations and agricultural businesses. The amount of compensation is set by the parties, provided it is not less than €9.00 for each hour of work and in any case for a daily rate of no less than €36.00. The following employer charges apply to the worker's compensation: IVS (Disability, Old Age, and Survivors) contribution to the INPS Separate Management, at 33%; INAIL insurance premium, at 3.5%. With respect to the minimum hourly wage of €9.00, the aforementioned charges are €2.97 (INPS IVS) and €0.32 (INAIL). Additional Limitations on the Use of Occasional Work Contracts Employers who employ more than five permanent employees in the six-month period from the eighth to the third month preceding the date of the occasional work performance are not permitted to use the occasional work contract. For example, if the work is performed on July 23, 2017, the average employment of permanent employees for the months from November 2016 (eighth month prior) to April 2017 (third month prior) must be taken into account. #familybook #occasionalwork