Following the abolition of the old vouchers, a new scheme for occasional work was introduced in 2017. Today, a distinction is generally made between the Contratto di prestazione occasionale, or PrestO for short, for companies and freelancers, and the Libretto Famiglia for private individuals.
PrestO can generally only be used by companies and freelancers if certain conditions are met. In particular, there must not, as a rule, be more than ten employees on permanent contracts.
Both schemes operate via the INPS platform and may only be used within clear legal limits.
The general protective regulations also apply to occasional work, particularly regarding working hours, rest periods and health and safety at work.
What is PrestO?
The Contratto di prestazione occasionale is intended for companies, freelancers, associations, foundations, public administrations and certain other organisations. It enables occasional work to be reported and paid through simplified procedures.
Typical use cases include short-term support roles, one-off assignments or very limited support services. Caution is advised as soon as an activity becomes regular, is integrated into the organisation or is subject to instructions.
What is the Libretto Famiglia?
The Libretto Famiglia, on the other hand, is reserved for private individuals who are not acting in the course of a business or freelance activity. It cannot therefore be used by companies.
Only certain activities can be paid for via the Libretto Famiglia, in particular small household chores, gardening, cleaning and maintenance work, domestic care for children, elderly, sick or disabled people, and private tuition. These activities are exhaustively listed in the law.
What are the limits?
Annual limits apply to PrestO and the Libretto Famiglia. The calendar year is the relevant period in each case.
In principle, the following limits apply:
- a maximum of €5,000 per year for each occasional worker across all users;
- a maximum of €10,000 per year for each individual user across all occasional workers;
- a maximum of €2,500 per year between the same user and the same occasional worker.
For certain categories of persons, in particular pensioners, students under the age of 25, unemployed persons and recipients of certain income support benefits, remuneration is taken into account only at 75% for the purpose of calculating the user’s annual limit. The remuneration actually paid to the occasional worker is not reduced.
In certain sectors, such as conferences, trade fairs, events, thermal spas and leisure parks, the annual limit for the user may be increased to €15,000. The above limits refer to the net amount paid to the occasional worker.
Remuneration and reporting
With PrestO, the work must be reported in advance via the INPS platform. The report must be submitted at least 60 minutes before the start of the assignment and must include, among other things, the occasional worker’s details, the place of work, the duration, the type of work and the agreed remuneration.
The hourly wage for PrestO must not be less than €9. Regardless of the actual hours worked, a minimum remuneration corresponding to 4 hours applies for each day of work. This means that one assignment costs the user approximately €50; €36 of this is paid to the worker.
With the Libretto Famiglia, notification is generally provided after the work has been carried out, no later than the third day of the following month. The INPS then pays the remuneration directly to the occasional worker. One hour costs €10, of which the occasional worker receives €8. The remaining amounts cover INPS social security, INAIL accident insurance and administrative costs.
When should caution be exercised?
PrestO and Libretto Famiglia are intended solely for genuine occasional work. PrestO is generally not permitted for individuals with whom the user has already had an employment relationship or coordinated and ongoing collaboration in the last six months.
PrestO also excludes certain users and sectors, particularly in the construction industry.