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)
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 |
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.
- Assistance Fund
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% |
- Retirement Bonus Fund (Firr)
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 |
Info Utili
Foreign companies having no office or employees in Italy must register
their agents and commercial representatives with the Fondazione Enasarco
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