Expenses to be incurred by the company

Represents coordinated and ongoing cooperation (co.co.co.) hybrid Between self-employed and subordinate work, as they take sides of one and the other.

The same service characteristics are embodied in the performance of the activity without any constraints dependent on the customer, In terms of working hours and methods of carrying out the activitybut must comply with any directives given by the company, within the limits of the professional independence of the collaborator.

The hybrid nature of co.co.co. He also finds himself in the matter of fees to be borne by the company, When using this type of service.

Many of the cost elements are in fact similar to those of affiliate functions. Think Total Pay and Contributions Inps and Inail.

However, other missing elements, such as leave, permits, end-of-service benefits, and additional months, are present in the secondary employment relationship which is provided by the fact that the employee is under the authority of the employer regarding the definition of times and ways of performing the service, in addition to the difficulty of performing them Activity in favor of several topicswhich is a rather recognized privilege for coordinated and ongoing collaborators.

So let’s analyze in detail how much it costs to report co.co.co to the company.

How much does a collaborator cost: expenses that the company must bear

Gross pay

The costs incurred by the company – the customer include the total remuneration to be paid to the collaborator.

Unlike employees where the definition of wage It is related to the provisions of the applicable collective agreement, in terms of the amount of base salary and any other items (eg contingency or seniority increases), in co.co.co reports. It is the parties who freely determine, in the contract, the amount of the remuneration.

The latter is usually determined on an overall basis, with reference to the entire duration of the cooperation, only to specify (again in the contract) that it will be paid in a certain number of shares, For example monthly, quarterly or all at once.

Inps . contributions

I am co.co.co. Required to register with the separate administration of the Inps at the time of their first collaboration.

To do this, you need to connect to the portal «inps.it – ​​performance and services – performance – registration of subordinate workers in separate management», with Spid, Cie, or Cns credentials.

Alternatively, it is possible:

  • Call the INPS call center at 803.164 (from a landline) or 06.164.164 (from a mobile phone);
  • Take advantage of INPS brokers.

Must be registered Once Throughout the employee’s entire working life. Therefore, the achievement should not repeat the same for future relationships.

The purpose of separate management is to ensure cooperators a series of economic benefits, when events occur that may harm their ability to carry out their work, and thus obtain compensation. Consider retirement benefits for old age or Benefits for sickness, maternity and involuntary unemployment.

Regardless of the employee’s registration in the separate department, due to the importance of this as just mentioned, it is necessary to pay the relevant contributions to the INPS, using the F24 form.

The person required to pay is the customer who must pay:

  • The share of contributions payable by him is equal to two-thirds of the total;
  • The share of the contributions to be paid by the cooperator, deducted at the time of payment of remuneration, is equal to one third of the total.

Contributions, such as employees, are calculated by multiplying the rate by the taxable wage. The latter are all amounts and values ​​received by the collaborator for any reason, including donations.

For the current year, as announced by INPS with Circular of February 11, 2022 No. 25, for collaborators registered exclusively in the separate administration, the rate is equal to 35.03% of them:

  • 23.35% (2/3) is charged to the client;
  • 11.68% (1/3) paid by the employee.

The cost of the company, of course, is that which is the amount of INPS contributions owed by it, Except for those who are banned from collaborating.

Different talk for those enrolled in other forms of compulsory pensions (eg as employees or retirees). In this case, the total rate payable to the separate administration is equal, for the current year, 24%, of which 8% is paid by the collaborator and 16% as a cost to the company – the customer.

Let’s take the example of a collaborator whose salary for the month of June 2022 is €2,500.00. The interested party is registered exclusively with the separate administration, so the cost of the INPS contributions to the client will be equal to:

2500.00 EUR * 23.35% = 583.75 EUR.

Inail Contributions

In addition to the coverage guaranteed by IPS – Separate Administration, the employee benefits from INAIL insurance against work accidents and occupational diseases.

In parallel with what happens to employees, the cost of insurance coverage is borne by the client. With a difference: Like INPS contributions, 1/3 of the premium is deducted directly from the employee, While the remaining 2/3 remains a burden on the company.

To calculate the insurance premium, it is sufficient to multiply the rate related to the activity carried out by the taxable salary. The additional 1% must then be added to the result.

Taking the previous example, we consider that depending on the type of service, the rate is 4 per thousand. The taxable salary is the same as that used in calculating contributions.

In this case, the company cost as Inail award is obtained with the following steps:

  • 2500.00 * 4 in thousand = 10.00;
  • 10.00 * 2/3 = 6.67 (premium paid by the customer);
  • 6.67 * 1% = 0.07 (extra);
  • 6.67 + 0.07 = 6.74 (cost per Inail premium to the customer).

Cost Summary

In the end, the employee referred to in the previous examples costs the company:

With a monthly total of €3,090.49.

Administrative costs

In addition to the costs of gross pay, INPS contributions, and Inail bonuses, a company that turns to outside professionals for payroll processing has to bear the billed fees. Activities related to managing collaboratorsespecially:

  • sending notices of employment, extension or termination with the Unilav form to the employment center;
  • Payroll processing;
  • processing and calculating the F24 form;
  • Submit a Uniemens form;
  • Post payment report processing.

Leave a Comment