There are several work contracts that researchers may have been offered. This depends on the research sector (private or public), duration of the appointment, and type of engagement required.
Salary, working hours, days off, sector (public/private), etc. may be different according to type of contract, category, etc.
A trial period of 3 up to 6 months is typically envisaged.
A monthly compensation (salary or wage – stipendio) is paid by the employer on a monthly basis.
Subordinate contracts (contratto di lavoro subordinato) can be of fixed term (a tempo determinato) or permanent (a tempo indeterminato). These contracts are subject to IRPEF (Personal Income Tax) and the regional tax IRAP.
Workers holding these contracts are enrolled to:
- the Italian social security system (INPS)
- the Italian Workers Compensation Authority (INAIL)
- the Italian National Health System (SSN)
The enrolment to INPS and INAIL is managed by the employer (institution or company). The enrolment to the Health System should be managed by the worker and it is free of charges.
The parasubordinate contracts (contratto di lavoro parasubordinato) includes:
- Contratto di collaborazione coordinata e continuitiva, the so called Co.Co.Co.
This contract is subject to IRPEF, the Personal Income Tax, and the regional IRAP tax.
Workers holding this contract are enrolled to:
• the Italian social security system (Gestione Separata of INPS)
• the Italian Workers Compensation Authority (INAIL)
• the Italian National Health System (SSN)
The enrolment to INAIL is managed by the employing institution or company, the registration to Gestione separata of INPS (for pension contributions and other welfare support) is usually managed by the worker as well as the enrolment to the Health System. The registration to the health system is free of charges.
- Occasional work (Prestazioni occasionali)
This contract is offered for assignment of up to a yearly remuneration of €5.000 and for specific and occasional appointments to be performed once.
Contributions to INPS, INAIL are directly managed by the contracting institution or company.
- Self-employment (lavoro autonomo)
This type of work or service performed directly without any direct employer control. The performance usually refers to a specific task or service.
A VAT tax number (partita IVA) should be assigned to individual by Agenzia delle Entrate upon request.
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. It is NOT subject to IRPEF (Personal Income Tax) nor to the regional IRAP tax. Contributions to social system (Gestione separata INPS) are paid on a monthly basis.
Registration with the Italian Workers Compensation Authority (INAIL) is provided by the institution or company, whereas registration with the Italian social security system is usually performed by the researcher. Registration to the Italian National Health System (SSN) can be made on a voluntary basis by paying an annual fee. Ask your host organization to know more about the health insurance 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.