The Occasional Collaboration Contract is the agreement that governs the employment relationship between a client and a supplier (collaborator) who carries out his activity in an occasional and non-repetitive manner.
The distinctive character of this type of work is occasionally. The supplier therefore cannot carry out the requested activity in the usual way. For this reason, occasional collaboration does not require a VAT number. In fact, it is sufficient for the collaborator to issue a simple payment receipt to the client.
Furthermore, the service must be carried out independently. This means that the collaborator must be able to freely choose when, where and how to carry out his activity. The only constraint is to implement what has been agreed upon. If, on the other hand, the client intends to direct the collaborator’s activity, indicating the times, places and methods of carrying out it, it will be necessary to stipulate an employment contract.
When using the occasional performance contract
This model is suitable for regulating any occasional collaboration with a non-dependent supplier. For example, if a computer science student does a one-off job at a company, this performance qualifies as occasional. If, on the other hand, the activity takes on a continuity character, it will be necessary to open a VAT number.
Occasional collaboration, on the other hand, does not concern the assignment of a supplier to carry out a defined work. In this case, in fact, it will be necessary to stipulate a work contract.
The client can be both a private individual and a company. The collaborator, on the other hand, can only be a natural person and must not regularly carry out the activity regulated in the agreement. Furthermore, the collaborator must have the greatest freedom in choosing the methods of execution of the activity. For example, in the case of a one-off marketing consultancy, the employee will choose how to carry out the activity. The only obligation is to actually carry out the consultation.
The employee’s freedom to organize themselves as they see fit distinguishes occasional collaboration from employee work. We must therefore not confuse this type with occasional non-autonomous but dependent services. These activities have various limits and require the use of a service managed by INPS. If the user is a business, the service provided can be used. If the user is a family, the family booklet or a simple domestic work contract is used (eg housekeepers, careers).
Withholding tax and INPS contributions in the occasional employment contract
The occasional collaborator must apply a withholding tax only if the activity is carried out towards a company or a professional (withholding agents). The withholding tax is an amount, equal to 20% of the remuneration, which the client deducts from the sum paid to the collaborator and which must then be paid to the tax authorities.
To understand how withholding tax is calculated, a practical example is sufficient. If the agreed remuneration is equal to € 100, the client will have to pay the collaborator € 80 and will withhold the remaining amount (€ 20) to pay it to the tax authorities.
The payment of INPS contributions, on the other hand, is due only if the total remuneration that the collaborator receives from the activity (gross income) is greater than € 5,000 per year. In this case, in fact, the collaborator is required to register with INPS (separate management).
What the facsimile occasional collaboration agreement contains
Our occasional self-employment agreement meets all legal requirements. The main clauses included concerns:
- 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: for a fixed term and for a short period, given the limited 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 model in English to facilitate the negotiation
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Information you need
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- Occasional self-employment
- Continuous service provision
- Occasional autonomous collaboration
- Occasional work performance
Other useful templates and facsimiles
- Opera Contract: to commission an external supplier to carry out a defined work
- Employment Contract for Employees: to hire a worker, an employee or a manager
- Contract of Employment on Call: to use the employee’s work at intervals of time, as needed
- Domestic Work Contract: to hire a family collaborator (e.g. home helps, caregivers)