CON GLI AGENTI E I RAPPRESENTANTI DI COMMERCIO
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Registration and payments by foreign firms

Registration

Foreign companies having no office or employees in Italy must register their agents and commercial representatives with the Fondazione Enasarco.

Based on the Enasarco regulations in force since 1 January 2013, agents whose work is carried out exclusively abroad no longer need to be registered.

Forms

The declaring company must fill in and send one of the following forms:

  • Form 611 for agents operating independently
  • Form 612 for agents operating as partnerships (SNC/SAS)
  • Form 613 for agents operating as companies (SRL/SPA)

Due dates for social security contributions and method of payment are as follows:

Applicable PeriodDue date for payment
1st quarter (1 January – 31 March) 20 May
2nd quarter (1 April – 30 June) 20 August
3rd quarter (1 July – 30 September) 20 November
4th quarter (1 October – 31 December) 20 February of following year

The payment of contributions must be made only by the declaring company, by bank transfer to current account no. 2050 in the name of Fondazione Enasarco at Banca Nazionale del Lavoro, Enasarco Agency – Via A. Usodimare, 29 - 00154 Rome (ABI 1005 – CAB 03395 – SWIFT: BNLIITRR - IBAN: IT91W0100503395000000002050). Transfers are to be made only in euros.
The declaring company, at the time of the payment, must also send to Fondazione Enasarco – Area Istituzionale – Servizio Contribuzioni a copy of the transfer including its own identifying data (company name, Enasarco registration no.), the applicable period and an indication of the relevant fund, as well as the detailed deposit slip with the names of the agents and their corresponding amounts.

Notice

The Enasarco Foundation also manages a Retirement Bonus Fund (Firr) on behalf of agents and commercial representatives, based on agreements stipulated with those Labour Unions which are signatories to the Collective Economic Accords. Should the declaring foreign company intend setting aside these sums with this Foundation, the payment, which is entirely at the company’s expense, must be made in the same way as for the social security contribution, by 31 March of the year following the applicable year.

Contribution Amounts

  • Social Security Fund
    The social security contribution, amounting to 6.875 percent to be paid by the company and 6.875 percent to be paid by the agent, is calculated on the total of the amounts owing to an agent for any reason relating to this relationship, even if the sums have not yet been paid, up to the maximum limit of 35.000,00 € per annum where the agent works for only one company and 23.000,00 € per annum per company inother cases.The contribution for 2013 may not in any case be less than 834.00 € per year for each company in the first case and 417.00 € per year per company in the second case. For minimum contributions, unlike the maximum, it is possible to pay quarterly, according to the following basic principles:

    1. productivity: the minimum contribution is due only if the agency agreement has produced commissions during the year, even if these were minimal. In that case (and that means that in at least one quarter commissions were payable), the minimum quarterly quotas are payable also for the quarters which were unproductive.
    2. instalments: where an agency relationship begins or ends during the course of the year, the minimum amount is split into quarterly instalments and is paid for all quarters of the year in question in which the agency relationship existed, so long as at least one of them produced commissions, according to the principle of productivity. So the minimum contribution is not payable if the relationship has been unproductive throughout the year.
  • Assistance Fund
    For agents who work as a share-capital company (S.p.A.) or limited liability company (S.r.l.), instead of the contribution to the social security fund, a contribution is payable, entirely by the declaring company, to the assistance fund, calculated on all the amounts owing under the agency or commercial representation agreement, with no minimum or maximum limits, determined as follows:

annual commissions 201120122013201420152016
Up to euros 
13,000,000

declaring company

companies

2%

0%

2,2%

0,2%

2,4%

0,4%

2,6%

0,6%

2,8%

0,8%

3%

1%

contribution 2% 2,4% 2,8% 3,2% 3,6% 4%
From euros 13,000,001 to euros 20,000,000

declaring company

companies

1%

0%

1,1%

0,1%

1,2%

0,2%

1,3%

0,3%

1,4%

0,4%

1,5%

0,5%

contribution 1% 1,2% 1,4% 1,6% 1,8% 2%
From euros 20,000,001 to euros 26,000,000

declaring company

companies

0,5%

0%

0,55%

0,05%

0,6%

0,1%

0,65%

0,15%

0,7%

0,2%

0,75%

0,25%

contribution 0,5% 0,6% 0,7% 0,8% 0,9% 1%
Over euros 26,000,001

declaring company

companies

0,1%

0%

0,125%

0,025%

0,15%

0,05%

0,2%

0,1%

0,25%

0,15%

0,3%

0,2%

contribution 0,1% 0,15% 0,2% 0,3% 0,4% 0,5%

The payment terms are the same as for the social security fund.

  • Retirement Bonus Fund
    The percentage rates and brackets for calculating the Firr are as follows:

Agents and Representatives
Working for a Single Company
Agents and Representatives
Working for a Several Companies
4% on commissions up to 12.400,00 euros per annum; 4% on commissions up to 6.200,00 euros per annum;
2% on the portion of commissions between 12,400.01 euros and 18,600.00 euros per annum; 2% on the portion of commissions between 6,200.01 euros and 9,300.00 euros per annum;
1% on the portion of commissions over 18,600.01 euros per annum; 1% on the portion of commissions over 9,300.01 euros per annum.

Registration for foreign firms