The National Institute for Social Security in Italy (INPS) issued a notice on March 14, 2025, providing guidance on the management of contracts for services not exceeding three days duration. Following Circular no. 91/2020, the INPS focuses on workers in the tourism sector and public establishments who are exempt from additional contributions under Article 2, paragraph 28 of Law no. 92/2012.
The Institute has provided specific guidance on the application of Article 2, paragraph 29, letter d-bis) of the mentioned Law no. 92/2012. This directive states that the additional contribution (paragraph 28 of the same Article 2) and the consequent increase on each renewal does not apply to “extra” workers contracts, under Article 29, paragraph 2, letter b) of Legislative Decree no. 81/2015. This pertains specifically to those employed for services not exceeding three days in the tourism sector and the so-called “public establishments.”
Regarding the activities in these sectors mentioned in paragraph 1.4.1 of INPS Circular no. 91/2020, INPS clarifies that they should also include the activities of “canteens and collective catering” categorized under the ATECO codes 56.29.10 and CSC 7.07.05 and “catering” under the ATECO codes 56.29.20 – 56.21.00 and CSC 7.07.05.
In addition, the Institute reminds employers that if extra workers are no longer employed, they must submit a regularization flow for the worker’s last month of employment, also using the “L810” code.
This particular regulation applies to the public establishments and the National Collective Labor Agreements of “Tourism, Public establishments, Collective and Commercial Catering, Hotels” and is not excluded from additional work.
Employers who have paid the additional NASpI contribution can recover this contribution using the causal code “L810” for additional contribution recovery. This recovery can only be carried out in the Uniemens flows relating to the 3 months following the publication of the message on this subject.
