DURATION

2 days

DATES

June 16-17, 2025

‘We are planning the next edition, ask for information to stay updated’

TIME

9.00 – 14.30

PARTICIPATION FEE

euro 660.00 + VAT (the fee is exempt from VAT if paid by public bodies)

 

SPEAKER

Attorney Albino ANGELILLO

Labor lawyer in Rome, admitted to practice before the Supreme Court, decentralized trainer for the district of the Court of Appeal of Rome (Scuola Superiore della Magistratura)

 

OBJECTIVES

Recently, the issue of external assignments has been the subject of constant attention by the legislator and the Court of Auditors, with a view to containing public spending. On the one hand, the “Madia Decrees” on the reform of public employment, starting from the Jobs Act, have reformulated the rules governing the assignment of self-employment to subjects external to the PA, introducing more stringent limits for coordinated and continuous collaborations, which do not disappear but reappear under a new guise; on the other hand, a new Decree, in abolishing the voucher regime, has introduced – also for the PA – the occasional performance contract (CPO), aimed at satisfying specific temporary or exceptional needs in the context of special projects aimed at certain categories in a state of poverty, disability, detention, drug addiction, or for the organization of social, sporting, cultural or charitable events. The coexistence of two regulations on occasional work (art. 2222 of the Civil Code and art. 54bis of Legislative Decree no. 50/2017) can pose inevitable problems of interpretation and coordination. But there is more. The new Contracts Code fuels further uncertainties: it refers, in particular, to the notion of economic operator, which clashes with the concepts of self-employed worker and contractor, so dear to the Italian civil tradition and on which administrative jurisprudence and the practice of the Department of Public Function are still anchored. In other words, does a Public Administration, in assigning an assignment to an external subject, assign self-employed work or request a service on the market? The course also addresses the tax and social security aspects relating to the assignment of external assignments of self-employed work, in the forms of professional, occasional work and coordinated and continuous collaboration that is not heterogeneously organized, including the expense reimbursement regime. Reference will be made to administrative and accounting case law and to the most significant practice of the Revenue Agency. RECIPIENTS Employees of Public Administrations and Companies who deal with one or more phases of the assignment of tasks to external personnel, from the identification of the need to the payment of compensation. Freelance professionals interested in the subject.

PROGRAMME

Self-employed work assignments and “new” collaborations organized by the client

• self-employed work in the Civil Code: – definition; – distinction from business and dependent work.

• intellectual self-employed work;

• traditional forms of self-employed work: – professionals; – occasional; – coordinated and continuous collaborations.

• “new collaborations” after the Jobs Act and the amendments to art. 7 of Legislative Decree no. 165/2001 (Consolidated Law on public employment);

• collaborations organized by the client: prohibition and nullity;

• the Jobs Act for self-employed workers and the amendments to art. 409 of the Civil Code;

• conditions and limits for the assignment of “new coordinated and continuous collaborations” for Public Administrations;

• collaborations assigned according to special legislation: Universities and Research Institutes;

• Business and services: assignment of a task or assignment of services?

• theories compared on the assignment of tasks: the subjective and objective theory;

• the position of the Council of State and the Court of Auditors;

• the position of the Department of Public Function;

• study, research and consultancy assignments;

• the occasional service contract (CPO) introduced by art. 54bis of Legislative Decree no. 50/2017: essential profiles.

The prerequisites for the assignment of self-employed work assignments

• the “new” art. 7 of Legislative Decree no. 165/2001. General;

• the case law of the Court of Auditors.

The objective and subjective requirements and the assignment procedure

• the particular and proven specialization, including university;

• the comparative evaluation;

• the exemptions and direct assignments.

The prohibitions

• the general prohibition on assigning assignments to retired personnel;

• the exemptions and permitted assignments.

The tax and social security treatment of professionals

• IRPEF aspects: taxable base and withholding tax;

• social security aspects: pension funds and separate management;

• VAT aspects: taxable base;

• expense reimbursements.

The tax and social security treatment of Co.Co.Co.

• IRPEF taxation of Co.Co.Co.

• absorption into the profession;

• INPS separate management: rates;

• IRAP and INAIL;

• expense reimbursements;

• obligations of the tax substitute.

The tax and social security treatment of occasional work (LAO)

• IRPEF aspects;

• INPS discipline and obligations;

• expense reimbursements;

• obligations of the tax substitute.

Expense reimbursement in the absence of compensation

• examination and commentary on the most significant practice of the Revenue Agency.

Transparency and advertising obligations for the assignment of tasks and compensation, verification of the absence of conflict of interest situations: the subjects responsible for control and verification checklist, three-year ban for former public employees from carrying out work or professional activities and related sanctions liability for failure to pay compensation unduly received.
The examination of the new hypotheses contained in law no. 190/2012 (anti-corruption law): new hypotheses of disciplinary liability; simplification of disciplinary proceedings; the new appeal system; the role of those responsible for structures in various public bodies; the Court of Auditors. Examination of the positions of contract professors and of teaching and research assignments in Universities.

Special cases: evaluation unit, the auditor, the professional and/or occasional teacher, the defender of the victorious party, the compensation of the members of the commissions. The exercise of public functions, the compensation/tokens received by the employees of the same body. Impact on the PNRR and scope of application.

ISSUE OF CERTIFICATE OF ATTENDANCE AND PROFIT
CEIDA, an entity accredited by the Lazio Region as a provider of activities for Higher and Continuous Education, (accreditation obtained with Determination of the Director of the Regional Dir. “Training, Research and Innovation, School and University, right to study” n. G16019 of 23/12/2016, published in the B.U.R.L. n. 2 of 5/1/17), certifies, for each participant, the characteristics of the training course and how much of it was actually attended, by issuing certificates of attendance subject to passing a final test carried out using a multiple-choice questionnaire.