Come da nota del Ministero del Lavoro pubblicata in data 11 gennaio 2022, è già attivo l’obbligo di comunicare all’Ispettorato Territoriale del Lavoro competente le collaborazioni autonome occasionali ex art. 2222 c. C. Con le seguenti modalità, contenuti e tempistiche:

1.        MODALITA’

Comunicazione all’Ispettorato Territorialmente Competente in base al luogo di svolgimento della prestazione, tramite posta elettronica semplice, agli indirizzi elencati nella nota ministeriale allegata;

1.        CONTENUTI

Occorre comunicare quanto segue:

1.        Dati del committente e del prestatore;

2.        Luogo della prestazione;

3.        Sintetica descrizione dell’attività;

4.        Data di inizio della prestazione;

5.        Data di fine della prestazione;

6.        Ammontare del compenso, se stabilito al momento dell’incarico.

1.        TEMPISTICHE

1.        Rapporti ancora da avviare alla data dell’11. 01. 2022: la comunicazione deve essere effettuata prima dell’inizio della prestazione.

Consigliamo di effettuare, di conseguenza, la comunicazione almeno il giorno prima dell’inizio effettivo della prestazione, come risultante dalla lettera di incarico.

1.        Tutti i rapporti già in corso alla data dell’11. 01. 2022 (ivi comprese le collaborazioni iniziate dal 21. 12. 2021 e già cessate) devono essere comunicati entro e non oltre martedì 18. 01. 2022;

1.        SANZIONI

Da € 500,00 a € 2. 500,00 per ciascun lavoratore con comunicazione omessa o ritardata.

Trasmettiamo in allegato la Nota del Ministero del Lavoro

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Il Documento Unico di Regolarità Contributiva (DURC) è il documento con il quale, in modalità telematica e in tempo reale, indicando esclusivamente il codice fiscale del soggetto da verificare, si dichiara la regolarità contributiva nei confronti di INPS, INAIL e, per le imprese tenute ad applicare i contratti del settore dell’edilizia, di Casse edili.

Il sito dell’Istituto Nazionale comunica che i documenti attestanti la regolarità contributiva denominati “Durc On Line” che riportano nel campo “scadenza validità” una data compresa tra il 31 gennaio 2020 e il 15 aprile 2020 hanno validità fino al 15 giugno 2020 come previsto dall’art. 103, co. 2 del decreto-legge 17 marzo 2020 n. 18

Per ulteriori informazioni contattateci alla mail RISPARMIOLECITO@NETWORKFISCALE. COM