Art. 54 bis of Italian Law Decree no. 50/2017, which was introduced during conversion of Law no. 96/2017, regulates casual work. Casual work means work activities provided in accordance with the following economic limits, all relating to the calendar year in which they take place: a) for each casual worker, with reference to the total number of users, with total retribution not exceeding the sum of Euro 5,000; b) for each user, with reference to the total number of casual workers, not exceeding the sum of Euro 5,000; c) for total work provided by each casual worker in favour of the same user, with retribution not exceeding Euro 2,500. There are two specified types of casual work: the “Libretto Famiglia” (“LF”) [“Family Record Book”] and contratto di prestazione occasionale (“CPO”) [casual work contract]. LF, which is intended for natural persons “not in the performance of an enterprise or professional freelance work”, is allowed to include the following jobs: a) small household jobs, including gardening, cleaning and maintenance; b) care at home of children, the elderly, the sick and the disabled; c) extra private tuition. Conversely, all other users can make use of the CPO except for: (i) those who have more than 5 permanent employees; (ii) agricultural enterprises; (iii) enterprises in the construction industry or similar. In any case, one cannot use a casual work contract within the scope of carrying out works and service tenders. With Circular no. 107/2017 dated 5 July, INPS instituted the operational platform for activating new casual work. Basically, the new forms of casual work have replaced the old “Voucher” system.
