Ministry of Labor, with the note no. 4 of January 18, 2013, provides some clarifications concerning the so called “accessory work” in the light of the amendments set by Law no. 92/2012. In particular, the Ministry specifies that in case the remuneration for the employee overpasses the 2.000 euro edge, the employment will convert in the “ordinary kind of employment relationship”, i.e. an open-ended subordinate contract, provided that performances are functional to the company or professional activity. The same consequence will occur in case the employer uses the voucher beyond 30 days from the purchase, considering that, if so, the work performance will be considered “in the black”.
