More Protection for 2 Million VAT Games

More Protection for 2 Million VAT Games


Welcome to the Jobs Act of the self-employed: in 2016, many decided to say goodbye to their business as VAT number holders and freelancers fell by over 400,000. The Government has decided to run for cover by fine-tuning the labor market reform for the self-employed, with the Jobs Act for professional workers. This new reformist package promises a real revolution in the field of free professions which, to date, have always been considered secondary in relation to the work as an employee. Let’s better understand what are the main innovations in sight: more protection for professionals and self-employed workers, access to public tenders, deduction of training costs and new measures to avoid the disparity in contractual weight between the client and the self-employed.


REquirements for regulatory applicability


The rule applies to all self-employment relationships, with the exclusion of businesses and small artisan entrepreneurs and traders registered with the Chamber of Commerce. In practice, the interested parties are all those registered with professional orders and all VAT holders without their own reference book.


News on education expenses

With the reform implemented by the Government on the new Jobs Act designed for the autonomous and “liberal” professions, holders of VAT, the bill has launched a package of tax breaks to encourage the training of professionals and self-employed workers : the normative text establishes the full deductibility of the expenses incurred for enrollment in master’s, training or professional updating courses, conferences and congresses (up to 10 thousand euros per year) and the costs incurred for personalized certification services skills, orientation, research and support for self-entrepreneurship provided by accredited bodies (up to 5,000 euros per year).


News in the field of illness and accidents

Relevant news also in terms of the regulations concerning illness, accidents and pregnancy: if a continuous activity is carried out, the relationship cannot be extinguished but the suspension period is allowed up to 150 days; in the case of maternity, the new mother can be replaced by trusted colleagues, provided they have the same level of professional skills. In the case of serious illness, it is possible to suspend the payment of the contributions for two years: this does not mean that the contributions must not be paid, but, once the period of suspension is over, the worker can proceed to pay the required social security payments in installments .


The delay in payments

The delay in payments

One of the most controversial aspects is that concerning the regulation of payments, the novelties are really important: any contractual clause establishes the payment after 60 days from the issue of the invoice or from its request is considered abusive. The customer cannot exercise the right of withdrawal from the contract on a continuous basis, without notice, and cannot unilaterally revise the contractual clauses. Another interesting and innovative point concerns the discipline of the reimbursement of expenses for the execution of the assignment on behalf of the client who does not go to form the income of the professional.

Finally, the establishment of a self-employment desk is envisaged to increase the participation of freelancers in public tenders , to encourage and encourage their access to information relating to tenders . It is not by chance that the legislative decree allows the full equation of professionals with Small and Medium Enterprises for the possibility of access to European structural funds , allowing their participation in calls through business networks and consortia.

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