Through article 54 bis, Law 21 June 2017, no. 96, the old “voucher system” has been replaced with two new procedures:
• The “family book”, which can be used by family members for various types of activities such as small domestic projects, including maintenance or assistance at home with babies, elderly, ill individuals or people with disabilities;
• The “occasional employment contracts”, which can be used by all employers with no more than 5 full-time permanent employees, Public Administration, associations, foundations and other private bodies.
Through the new “occasional employment” system, the employer (“user”) can acquire occasional and sporadic working performances from workers, in compliance with the economic limits provided for by the law.
The economic limits are:
- for each occasional worker – with reference to all the employers – a total amount not exceeding € 5.000;
- for each employer – with reference to all of the occasional workers – a total amount not exceeding € 5.000;
- for all the performances of each occasional worker in favor of the same employer, a total amount not exceeding 2.500 Euros.
These amounts refer to the remuneration received by the occasional worker, net of contributions, insurance premiums and management costs.
As of July 2017, according to the new “voucher system”, an on-line platform of the Italian Social Security Institute (INPS) has been set up: the employer will be able to pay the occasional workers charging on the platform the remuneration that will be finally paid directly by the Italian Social Security Institute (INPS).