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Retirement provisions sales representative Italy. Obligations of the entrepreneur with commercial agents in Italy.

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Unlike in Germany, the pension system and retirement provision for (freelance) commercial agents in Italy is regulated by law by the so-called Regolamento Enasarco, approved by Ministerial Act n. 36/0016415/MA004.A007/RAP-L-44 9.11. 2012, published in the Law Gazette / Gazzetta Ufficiale n. 285.

Under Italian law, there is an obligation to contribute to the pension scheme and registration in the pension scheme of commercial agents in Italy, ENASARCO, in the following cases:

    The place of activity of the Italian commercial agent is regularly within Italy, the company/principal has its registered office in an EU member state outside Italy, without a branch office. There is an obligation to register and pay taxes.
    The place of business of the Italian commercial agent is regularly outside Italy, the company/principal has its registered office in Italy. There is an obligation to register and pay taxes.

If the place of business of the Italian commercial agent is regularly outside Italy and the company/principal has its registered office in an EU member state outside Italy, without a branch in Italy, there is no registration and duty obligation. The levy is voluntary.

Whether the pension contribution can be contractually excluded and whether it also applies to commercial agents operating in the legal form of a general partnership (OHG) or even a corporation (Kapitalgesellschaft) must be examined on a case-by-case basis. The contribution is regularly collected from the entrepreneur/business owner, who is also the declaratory debtor.

The Enasarco pension fund performs control functions for the Ministry of Labour and Social Affairs in Italy, Art. 40 Regolamento. In this context, the pension fund is entitled to coercive measures and sanctions for failure to register and to pay contributions, art. 3 decreto legge 12.9.1983, n. 463, legge 11.11.1983, n. 638. According to art. 38 Regolamento, these can amount to the (full) annual contribution, and in the case of intent, also exceed it. Parallel to this, criminal investigation proceedings can be initiated.

For more than 20 years, our law firm has been advising entrepreneurs in Italian distribution law and the law of commercial agents. In this context, we also advise our clients on the registration and calculation of ENASARCO fees.Contact us for more information

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