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 Period | Due 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 BNL – 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
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 actual social security contribution, since 01/01/2022, is the 17% of the commissions produced by the agent.
This contribution 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:
- 39.255 € per annum if the agent works for only one company and
- 26.170 € per annum per company in other cases.
The contribution for 2022 may not in any case be less than 878 € per year for each company in the first case and 440 € 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:
a) 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.
b) 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 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | |
|---|---|---|---|---|---|---|---|
| Up to € 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 € 13.000.000,01
to € 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 € 20.000.000,01
to € 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 € 26.000.000,01 | 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 (Firr)
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 € per annum | 4% on commissions up to 6.200 € per annum |
| 2% on the portion of commissions between 12.400,01 € and 18.600 € per annum | 2% on the portion of commissions between 6.200,01 € and 9.300 € per annum |
| 1% on the portion of commissions over 18.600,01 € per annum | 1% on the portion of commissions over 9.300,01 € per annum |
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