The Occasional Self- Employment Contract is the agreement by which a subject (client) instructs an external worker to provide a service that is sporadic.
The work performance must be occasional, therefore not repeated over time or habitually performed by the worker. This allows you to carry out the activity without opening the VAT number but only by issuing a simple receipt and applying a withholding tax when necessary.
The worker is self-employed when he performs the service mainly with his own work and without subordination constraints towards the client (art. 2222 of the civil code). In particular, the worker freely chooses how, when, and where to work. The only obligation it has towards the client is to carry out what has been agreed. This makes this agreement different from an employment contract which, on the other hand, presupposes that the worker is directed by the employer in carrying out his business.
When using the self-employed casual employment contract
The provision of occasional self-employment is used to regulate the performance of a non-repeated activity (egg a worker who occasionally offers small maintenance jobs for a friend’s company). This makes it different from the continuous service supply contract that is used, on the other hand, when a supplier provides a service regularly and requests the opening of a VAT number.
The occasional self-employed worker is commissioned by a client who does not direct his business. The worker, in fact, is free to perform the service freely and with his own means, with the sole limit of carrying out the agreed activity.
This model can be used for any type of sporadic service. In fact, it can concern both a manual service, such as a gardening activity and an intelligence service, such as a marketing consultancy.
Receipt and INPS contributions for occasional self-employment without a VAT number
Occasional self-employed workers do not need a VAT number and issue the client with a simple payment receipt for the service performed. The receipt must be numbered and must contain the details of the parties, the payment date, the description of the service, the remuneration, and any reimbursement of expenses.
In the event that the client is a company or a professional (withholding agents), a withholding tax equal to 20% of the amount of the remuneration must be applied, indicating it in the receipt. This percentage is retained by the client who will pay it to the tax authorities. If the client is instead a simple natural person, the withholding tax does not apply and the worker must personally pay the taxes due.
The payment of INPS contributions is due by the self-employed worker only if during the year he has received a gross income for occasional services exceeding € 5,000. In this case, in fact, the worker is required to register with the INPS Separate Management where contributions for self-employment are paid.
What does the facsimile of an occasional self-employment contract contain?
Our model casual self-employment contract meets all legal requirements. The main clauses concern:
- Object: the description of the service, which may include any attachments and technical specifications
- Fee: the possibility of indicating fixed or variable fees, to be paid at a specific time, based on the services performed or based on the actual consumption of resources
- Duration of the relationship: fixed-term and for a short period, given the non-continuous nature of the service
- Reimbursement of expenses: for particular costs incurred by the worker providing the service
- Confidentiality: to prevent the worker from divulging confidential information
- Intellectual property: to manage the intellectual property rights inherent to the performance
- English language: if the counterparty is foreign, it may be useful to generate the document in English to facilitate the negotiation
Once you have downloaded your document, we will guide you step by step through all the necessary subsequent steps.
Information you need
All parts data are required to complete the document. If you do not know where to find them, we will help you with the creation of the agreement.
Remember that our service does not generate a simple facsimile occasional self-employment contract. Based on your choices, the system automatically draws up a customized contract model for your needs, guaranteeing its legal correctness.
The document can be modified in all its parts without time limits. Don’t worry so if you don’t have all the information available right away, you can always enter it later.
- Occasional collaboration
- Continuous service provision
- Occasional autonomous collaboration
- Occasional work performance
- Occasional collaboration contract pursuant to art. 2222
Other useful templates and facsimiles
- Work Performance Contract: to entrust the realization of work to a natural person, a professional, a craftsman, or an individual firm
- Work Contract: to entrust a company with the construction and delivery of a defined work
- Subordinate Employment Contract for Employees: to hire an employee, worker, or manager
- Contract of Employment on Call: to use the employee’s work at intervals of time, as needed