Parasubordinati Workers, Italy

Data source(s) used: INPSINPS’ administrative archives (F24, Emens)Workers who pay payroll taxes to the so called Gestione separata, that is the separate management fund under article 2, paragraph 26 of law n.335/1995, are called Parasubordinati workers. Workers paid by the voucher system (see) are not included here.The statistical unit is represented by a worker who had paid contributions for at least once during the year. We therefore consider only registered payroll taxes payer in the year. If the contributions are made by the worker, with the mechanism of advances and balances in the same terms for income tax payments, she or he is classified as "professional". If the contributions are made by the principal (natural person or legal entity) within the month following the payment of compensation, the worker is classified as a "collaborator. This distinction is therefore based on payroll taxes payment type.It is usual to define parasubordinati workers who have no other source of income (job or pension) as “esclusivi”; all others are called “concorrenti”, because for them the activity concurs to the formation of income. This distinction is therefore based on the activity type. Moreover, “concorrenti” only pay contributions for OADS type pensions (old age, disability and survivors) , while “esclusivi” pay even a special additional contribution to cover maternity benefits, family allowances and other. As an example we show off the values of year 2010: for “concorrenti” the rate is 16%, for “esclusivi” the rate is 26.72% (of which 0.72% is the special additional rate).