Voucher good – wikipedia

The good job (also called voucher ) is a method of remuneration for occasional accessory work ^[first] .

From 17 March 2017 the use of the voucher, as a tool for payment of an accessory employment contract ^[2] , was abolished ^[3] .

On 10 July 2017, a new form of voucher was reintroduced, with operational characteristics other than the previous one ^[4] .

The first introduction of the good job, as a tool for remunerating occasional work, is from 2003 by the second Berlusconi government ^[5] . The measure that I will frame for the first time the use was in fact the Biagi law ^[6] . For several years this form of remuneration, introduced with the intention of reducing black work, was substantially semi-unknown ^[7] . In 2008, during the Prodi II government, the Ministry of Labor and Social Policies implemented the law, specifying its limits and use (for example in the agricultural sector).

It was subsequently extended for occasional work with short performances recognized by the Biagi reform. The reference work, then, was the typically domestic one; In fact, the main purpose of this tool would have been to contrast black work and defend the categories considered weakest in the labor market, such as duties and carers. Other uses originally from the voucher were those of the repetitions at home by students, gardening, cleaning and household chores, hostess or stewart performance in fairs or public events, other similar situations, typically paid (with the worker’s consent ) in black and for this without insurance protection. The changes to the legislation were by the Berlusconi IV government, in particular with law 33/2009 which extended in 2010 the application to all subjects.

Shortly afterwards the liberalization of use began. First with the Monti government (Fornero reform), which has liberalized its use with the only economic constraint of 5,000 euros per year for each individual worker. Then with the Letta government which, with the law 99/2013 of conversion of the “work decree”, eliminated the wording “of a merely occasional nature” and has extended its use to all sectors. The Renzi government raised the annual economic limit of use from 5,000 to 7,000 euros, while introducing traceability.

The services rendered against commercial entrepreneurs and freelancers cannot exceed € 2,020 Net per year (€ 2,693 gross) for each client, without prejudice to the limit of 7,000 euros net, (9,333 euros gross). ^[8]

Over time, the legislation has expanded the use of the good job from the home to professional sectors (companies, entities, self -employed workers, etc.). To date, it is widely used by companies in the trade, agriculture and entertainment sector (restaurants, bars, discos, cinema rooms and the like) for work performance that do not exceed the € 5,000 annual salary (passed to € 7,000 in 2015 following the issue of the legislative provision known as Jobs Act ^[9] ). For pensioners or cassintegrati the figure drops to € 3,000.
With the entry into force of Legislative Decree 81/2015 ^[ten] The use of the voucher has been extended to industry and crafts and therefore no production sector is excluded. Instead, it is not possible to use accessory work (apart from derogations) in the case of contract staff (both works and services) ^[11] .

The intrinsic characteristics of the system, however, have favored its diffusion as an instrument of circumvention and evasion of tax and social security rules ^[twelfth] .

This mode of occasional accessory work ^[13] He has also been taking the name for some time voucher contract . The assignment can be verbal or be documented: in any case it always underlies an employment contract (of the accessory type) ^[14] . The voucher, as a good job, is regularly endorsed with the INPS logo.

Legislative Decree 185/2016 (which entered into force on 24 September 2016) made it mandatory to send an SMS or email to the inspectorate of the competent work part of the client at least an hour before the service to facilitate the registration of the use e prevent fraudulent uses (i.e. pay only a small part of the compensation with voucher).

After recent provisions it was decided to reintroduce the vouchers.
At the current state of the legislation it is not possible to exceed € 2500 gross for each client, and it is not possible for the employer to issue more than € 5000 gross per year of voucher. They can use both private and companies vouchers. Private individuals can use them for the payment of occasional services such as babysitter, carers, private lessons, and to activate them it is necessary that the employer will register on the INPS website and follow the instructions provided. To collect the necessary, the worker will also have to register on the INPS website and indicate the way he prefers to obtain the compensation. The facial value of the good job is € 10 of which € 8 net are collected by the lender and the rest represent the INPS and INAIL contributions.

Accounting value and method of purchase [ change | Modifica Wikitesto ]

The single voucher is worth € 10, the cost with which it is purchased by the company or by the employer via the INPS website.
The electronic voucher involves the registration of the parties (employer and worker) to INPS at INAIL in this way the worker will receive the INPS Card on which he will see the salary accredited and will be able to check the contributions paid. Inps social security contributions (33%), INAIL insurance (3.5%) and service management costs (0.25%) includes spending; therefore, the worker is responsible for the remaining 8 € (net) ^[15] .
Starting from 28 June 2009, the Ministry started advertising campaigns on the web, television and cinema to sponsor this new remuneration form. The Lazio Region started the promotion of work vouchers in 2010 through the “V.La – Voucher Lazio” campaign.
In March 2017 the vouchers were abolished to then be reintroduced, with the appropriate changes, on 10 July of the same year,

The good mechanism was born to introduce in the Italian labor market a flexible tool capable of bringing out the forms of occasional work, or second and third work, difficult to pursue from the black labor area, for which it is expensive ‘Activation of traditional tools for the stipulation of an employment relationship (communication to the employment center, obligation to write the single work book, delivery of the pay coupon, safety obligations, etc.).

Please note that the services rendered against commercial entrepreneurs and freelancers cannot exceed € 2,020 annual € (€ 2,693 gross) for each client, without prejudice to the limit of 7,000 euros net (9,333 euros gross) that a single worker can earn with The system of good jobs in a year, so it is not possible, in legality, to replace the good job to a continuous employment contract with a single employer. ^[8]

Irregular use [ change | Modifica Wikitesto ]

The evolution of the practice, however, has highlighted a vast social phenomenon of irregular use, in which the flexibility of good work is easily lends itself to elusive practices of the legislation of work and social security: these practices tend to bring back, in the scope of the type of accessory work of an occasional type, other working relationships. In practice, in fact, the frequent use of vouchers for the apparent regularization of employment relationships characterized by exclusivity and continuity of the performance is indicated, not compatible with the remuneration limits premised by the good work. In such cases, in fact, the voucher is used, irregularly, as a regularity screen for a work of work entertained almost entirely in black, through the occasional remuneration by transferring a voucher.

The simple activation of the mechanism of the vouchers towards the worker makes sure that, in the event of an accident at work, or of an inspection access by the Supervisory services of the INPS, INAIL, or of the Ministry of Labor, The performance of the bonds purchased is sufficient, even if not paid, because the presence of the worker in the company cannot be considered irregular or give rise to sanctions ^[twelfth] . In such cases, in fact, it is arduous, for inspection services, fulfilling the burden of proof regarding the existence of work further compared to those actually remunerated with the sale of a voucher, since the activation of the service does not require no registration or communication fulfillment ^[twelfth] . This procedure is no longer possible from September 2016 since the traceability of the use of the single voucher has been made mandatory (see beyond).

The problem of this irregular use was addressed by a rule contained in Jobs Act , which provided for the obligation to communicate the beginning of the service to the territorial management of competent work, in a preventive and electronic way (in a similar way to what has already been foreseen for intermittent work). Legislative Decree 185/2016 made this procedure operational since October 2016 ^[16] Although it does not concern all types of commissioners/employers.

In 2016 the total number of good jobs sold ^[17] It was 134 million ( + 23.9% compared to 2015, + 95% compared to 2014).

Hourly remuneration [ change | Modifica Wikitesto ]

The value of the voucher represents the minimum remuneration threshold made possible by the system. However, the laws do not establish a minimum threshold to anchor the remuneration on an hourly basis, leaving the possibility open that a single voucher is used to remunerate more hours of work. To counteract this abuse, preventing forms of “negotiation” and “devaluation” of the hourly performance, the Fornero reform law (law 28 June 2012, n. 92) ^[18] , had intervened to regulate its use by providing for the issue of a regulatory act that would fix the minimum values ​​of the hourly compensation for each category ^[twelfth] . This provision has long been unwitted, with the sole exception of the agricultural sector: in the absence of the act, the discretion in the quantification of hourly remuneration through good work in all sectors other than the agricultural world remains unchanged ^[twelfth] . The regulatory impasse found solution with the entry into force of the Jobs Act Which, while demanding the determination of the nominal value of time to a specific decree of the Ministry of Labor (to be based, upon comparison with the social partners, on the average hourly hours of the salaries detected in the various production sectors), establishes a transitional regime during which, Pending the issue of the ministerial decree, the hourly remuneration of the accessory work performance is established in the minimum cut of the work voucher ^[19] .

In spring 2016, the Italian General Confederation of Labor (CGIL) promoted a collection of signatures ^[20] To abolish some rules included in the Jobs Act, including those on work voucher. After the deposit of 3.3 million signatures that took place in July 2016 ^[21] , on 11 January 2017 the Constitutional Court approved the text of the proposed referendum question ^[22] , judging that “the evolution of the Institute, in transcending the characteristics of occasionality of the work need to which it was originally called to fulfill, made it an alternative to types regulated by other labor and therefore not necessary”. ”

The abrogative referendum was initially set for May 28, 2017 ^[23] . However, in order to avoid the referendum, the Gentiloni government issued the decree law of 17 March 2017, n. 25 “considered the extraordinary necessity and urgency to overcome the institution of accessory work in order to contrast practices
elusive “. The government decree was then subsequently converted into law on April 17, 2017 by both branches of Parliament ^[24] (L. 49/2017).

Following this, the Court of Cassation stopped the electoral procedure, having failed the object of the referendum. From 17/03/2017, therefore, occasional (accessory) work performances, it was no longer possible to pay them by acquiring new vouchers: in practice, the abolition of vouchers. The vouchers purchased by 17 March 2017 (day of approval of the government decree of repeal) are valid and usable by 31 December 2017.

However, from May 2017, the reintroduction of this tool, albeit reformulated with respect to the previous one, began to hypothesize ^[25] . This also following the pressures of companies and families who suddenly no longer had the opportunity to remunerate, in legality, the occasional accessory work assignees ^[26] .

After passing the occasional accessory work performance, following the regulatory vacuum caused with inevitable negative effects (substantially passage from good job at work black), in July 2017 the (new) vouchers were reintroduced in the Italian system, albeit with some changes compared to the previous ones. In fact, the decree law 50, converted by law 96/2017 distinguishes between non -professional use (family booklet) and professional use (occasional service contract).

The new occasional work tool is called (voucher) Soon (Crasi of “occasional performance”) ^[27] , much more complicated and limiting than the previous version ^[28] .

The vouchers are dematerialized and can only be acquired on the specific web platform on the INPS website. Both the worker and the employer must be registered; also revised areas and limits of use, as well as sanctions for abuses ^[29] .

Prohibitions and sanctions [ change | Modifica Wikitesto ]

Article 54-bis of Law 962017 introduces, alongside the economic limits, also a rigid series of prohibitions and constraints. In particular, paragraph 5 establishes a first general limit, provided for both for the family booklet and for the occasional service contract, on the basis of which “occasional work benefits from subjects with whom the user has cannot be acquired In progress or has ceased a coordinated and continuous employment relationship for less than six months. ”

With specific reference to the occasional performance contract, its appeal is prohibited: on the part of users who have more than five permanent subordinated workers to their employees; by companies in the agricultural sector, except for the work activities rendered by the subjects referred to in c.8 provided that they are not registered in the previous year in the registry lists of agricultural workers; by the construction companies and related sectors of the companies operating the excavation or processing of stone material, companies in the mines, quarries and roasters sector; as part of the execution of contracts of works or services. ^[30]

The sanctioning system prepared by c.20 of art. 54.Bis is aimed at guaranteeing the worker, especially if occupied in the entrepreneurial sphere, a greater level of protection compared to what was foreseen by the previous discipline of accessory work. In particular, common to the family booklet and the occasional service contract, it is the most severe sanction that provides for the transformation of the occasional relationship into a permanent subordinate work, which occurs in the event that the client corresponds to the single worker compensation above 2500 Euro or uses it for more than 280 hours during the civil year.

The violation of the obligation of communication, and therefore of activation of the voucher, entails the client in charge of the application of an administrative pecuniary sanction, which provides for the payment against a sum between a minimum of 500 euros to a maximum of 2500 euros for each work performance which the violation is ascertained. ^{[thirty first]} The same administrative pecuniary sanction will also be applied if the professional client uses an occasional service in violation of the prohibitions indicated above, established by c.14 of art. 54-bis.

Criticisms of the introduction of the new job voucher [ change | Modifica Wikitesto ]

If on the one hand, characters such as the President of the INPS, Tito Boeri ^[32] , and the Minister of Agricultural, Food and Forestry Policies, Maurizio Martina ^[33] , have expressed themselves in favor of the reintroduction of the vouchers remodeled according to new rules (i.e. the family booklet and the occasional service contract for businesses), which would like to be functional to greater protection of workers’ rights and a greater contrast to the phenomenon of Black work, since disciplined and controlled thanks to total traceability through INPS, many have accused the government of having reintroduced the work vouchers with an anti-democratic process. On the other hand, during the short period of interregnum between the abolition of the old and introduction of the new job voucher (reformed), several business associations or economic operators had found that, substantially, workers in vouchers or had been ceased or trivially paid in black: the number of people in this situation was assessed in 870,000 ^[34] .

Against the reintroduction of the new form of voucher, the CGIL still sides, whose leaders believe that the government has repealed the good jobs to avoid the referendum and reintroduced them immediately after the date scheduled for the referendum itself. In this way, the government has carried out an unconstitutional act. Susanna Camusso, general secretary of the CGIL, said that the Gentiloni government, with the momentary abolition of vouchers, has ignored 4 million signatures collected by the CGIL for the referendum ^[35] ; Tania Sacchetti, confederal secretary of the National Cgil, defined the action of the Gentiloni government “a slap in democracy” ^{[36] [37]} . The reintroduction of the work vouchers has been defined as unconstitutional and anti -democratic also by the constitutionalist Mauro Volpi, professor of law at the University of Perugia, since “the amendment to the maneuver on the accounting of the government, which in fact reintroduces a form of voucher that Disciplines occasional work, not only for families, but also for small businesses, constitutes a fraud to the Constitution and a real theft of democracy “. ^[38] .

Poor diffusion [ change | Modifica Wikitesto ]

The use of the soon, both for businesses but above all for families, proved to be rather scarce ^[39] , however very far from the massive diffusion of the previous version. The main cause of the small use of the new instrument is to be found in the procedural complication ^[40] (borne by both the employer and the worker) for the signing of the voucher. In particular, the times for the acquisition are quite long (while the previous vouchers were easily purchased). Some spoke of “flop”, commenting on the numbers provided by INPS ^[41] .

In the face of the extension to any sector and purpose of the previous good work and the consequent objective abuse, the 2017 version voucher has substantially led to the renunciation of using the occasional performance contract, resorting to other forms of work or even the return to the payment of in black ^[42] .

For these reasons, in July 2018 we started to talk about re-entrusting the voucher according to the most flexible and fast previous formula, at least for the agriculture, tourism and domestic work sectors ^[43] .