What is meant by occasional work?
Occasional work is characterized by the occasional work and the simplification of payment. An occasional job must have the following characteristics:
• the work done must be occasional and not continuous;
• the overall duration of the activity must not exceed 30 annual days;
• the annual remuneration must not exceed 7 thousand euros;
• does not require the signing of an employment contract;
• allows the payment of salary and contributions by means of «work vouchers«;
• does not give entitlement to sickness, maternity, unemployment and family allowances;
• the remuneration is exempt from any taxation;
• does not affect the unemployed status;
• enjoys INAIL coverage in case of accident of the occasional worker.
Therefore, those who carry out small jobs such as home care for children and the elderly, sick or disabled can be defined as casual workers.
Can be hired as an occasional worker:
• the unemployed for over a year;
• housewives;
• the students
• pensioners;
• the disabled;
• non-EU workers legally residing in Italy in the six months following the loss of their job.
In any case, the employer remains obliged to communicate the hiring to INPS, at least 24 hours before the start of the employment relationship, even if on holidays.
For non-EU workers, the compensation deriving from occasional work can be counted for the calculation of the income necessary for the issue or renewal of the residence permit. It is possible to renew the residence permit, if the fees added together give an income higher than the 5,830 euros per year required to stay regularly in Italy. The employer can resort to occasional work only through the purchase of job vouchers or the so-called common vouchers.
The cost of a single voucher, including INPS and INAIL coverage, is 10 euros and corresponds to the minimum remuneration for one hour of work. Consequently, the worker receives 7 euros and 50 net cents for one hour of activity.