Work Contract

Working in Europe | Work permit | Italy

 

The employment contracts (fixed term or permanent) (subordinato - contratto di lavoro a tempo determinato o indeterminato) mostly used for researchers are those of the university sector, of public research institutions (some large institutions may have their own specific contracts) and those of the medical and chemical sectors.

These contracts are subject to IRPEF and IRAP taxes. Enrolment in the Italian social security system as well as in the Italian Workers Compensation Authority (INAIL), registration with the Italian National Health system are provided.

 

The "parasubordinate" employment relationship (parasubordinato) includes three types of contracts:

  • Contratto di collaborazione coordinata e continuitiva, the so called Co.Co.Co., which at the present is only allowed in public bodies;
  • Contratto di collaborazione a progetto, the so called Co.Co.Pro.
  • Prestazioni occasionali (occasional work) can only be used for assignments of less than 30 days and a total yearly remuneration of less than 5,000 Euro.

These contracts are subject to IRPEF and IRAP taxes. Enrolment in the Italian social security system as well as in the Italian Workers Compensation Authority (INAIL), registration with the Italian National Health system are provided.

 

Dedicated work contracts for research activities are the following:

  • Assegno di ricerca (research grant) is a specific kind of grant for research training. The maximum fixed term is four years. The remuneration is exempt from IRPEF tax (Personal Income Tax) and IRAP. Enrolment in the Italian social security system is provided.
  • Contratto di alto apprendistato (high level apprenticeship contract) It is generally addressed to young people (max 29 years old) working in enterprises and wishing to gain advanced university degrees (including PhD).  It may be used in the framework of specific programmes or agreements supported by regional authorities.