Archaeology and Cultural Heritage

How to reform the Tax Schedule and professional work

APPEAL TO THE GOVERNMENT AND PARLIAMENTARY GROUPS
How to reform the Tax Schedule and professional work

(Document prepared by the Department of Economic Policies of the CGIL, the signatories are listed at the end of text)

Abstract:
In recent years in almost all EU countries has increased considerably the number of self-employed and professionals, and within this area have grown dramatically in the performance of individual work with disturbing phenomena of abuse.
The VAT numbers in Italy, according to Censis, almost reach 6 million units while the professionals, who for more than 60% work as employees, are divided among the subscribers to 2,006,015 orders and more than 3 million exercising professional activities regulated. They are young lawyers and practitioners, young architects, computer consultants, advertisers, researchers, designers, building managers, but also business consultants, trainers, translators, guides, charts, interpreters, librarians, winemakers, agents and representatives, Tax Consultants, archaeologists , editorial writers, restorers, cartoonists ...
The growth of individual VAT numbers, which in Italy takes the larger producers of other European countries, responds to different logics: the advent of the knowledge society, to new market demands, technological developments, the need for specialization, size of our small businesses that require external technical and professional skills.
Factors that determine whether conditions imposed to work, both individual options as a form of self employment in the absence of other possibilities, both weighted and professional choices resulting from the training exercise, but in difficult conditions both in terms of market rules, for both low incomes, and the absence of social protections.
At the same time, especially in the Separate Account, there has been a growth of these forms of employment increasingly due to the choice of companies to replace the employee as well, taking advantage of lower costs, the lack of safeguards and the absence constraints that the regulations make it possible.
The crisis and the lack of reform of the social highlights the inadequacy of modern intellectual labor protection that paradoxically coexists with archaic forms with which he governed the world of professionals until now. All this highlights the need both for new legislation regulating contract is to give all the figures of each sector.

We must seize the opportunity to address in a systematic way is the need to modernize the system, and the need for protection of employees and non-professionals.
Here are some suggestions:
1) Modernization of the professions, introducing a dual system bodies / associations showing orders action to control and protect the citizens and industry associations to leaving the task of representing measured by criteria that ensure the effective provision relevance a system of public certification of skills for the professions in the health field and as high public interest in the field of Cultural Heritage.
A reform also give you professional recognition and appropriate measures of competition and guarantee to citizens in terms of quality of skills possessed by individuals and act professional.
Are adopted transparent forms of professional insertion of young people starting on if you achieved during the course of study, but also by regulating the contractual relationship of practicum and internship.
2) Any process of reform should pursue a dual objective. Keep it exacerbates the misuse of autonomy, substitute employees, surpassing the current dumping through the equalization of the cost, starting from the coupling to the minimum compensation of CCNL reference for employees with similar skills, as already provisions of art. 1, paragraph 772, of Law no. 296/2006 (Finance Act 2007).
At the same time must consider the phenomenon of self-employment, real professional in the way but, with more or less conspicuous traits of "contractual weakness" and with specific protection needs. In Italy, as already done in the rest of Europe, is long overdue approval of new rules, the example of the status of self-employment in Spain, recognizing the self-employed professionals, who have 70% of its turnover with a single developer or having characteristics falling between the minimum taxpayers (have no organized means, have no employees or associates, etc..), adequate social security rights in relation to illness, injury, pregnancy, unemployment. These are events that affect people socially and must be tackled regardless of character or self-employment of the employment relationship.
3) The IRS is not enough that now provided by law for taxpayers No minimum. 244/07, Art. 1, paragraphs 96 to 117. Therefore, the identified audience of professional work and intellectual property to protect it lacks features business, be excluded from paying the IRAP as indicated by the EU and the Italian Court of Cassation.
4) Following the example already experienced in many National Collective Labour Contracts, consider the possibility of providing the national collective bargaining, including through supporting legislation, the discussion of issues such as contractual adjustment with respect to the professional work is conditional on slope salary and that of their professional certification and training and that, notwithstanding the fight to use forms of non-professional work with genuine pathways to establish any mode of transit between autonomy and dependence, for those who adopt detailed real work self indicate:
- Obligation and content of the written contract for all;
- Adequate compensation specific to individual professions whose total cost is lower than that of employees of the same professionalism;
- The definition of certain times of payment and penalties for abuse;
- Specific procedures for managing the work and use of time and business tools;
- Training and certification of skills acquired in the workplace;
- Professional awards related to the achievement of specific goals.
5) The absence of fair income of this group of workers, together with the absence of political support, does not allow downloading dignified retirement prospects on the weight of individual social security costs and the weakness or absence of social protections. In this area also need to open a serious reflection on the reform of social security funds and professionals, in general, the welfare reform of professional self-employment and not to leave the young with a future benefit is not decent. Also no longer be postponed a review of the pension coefficients, as indicated in the Protocol on welfare in 2007, and a complete aggregation of contributions in various management also eliminates the requirement for a minimum of three years of contribution.
Due to the economic crisis and all aspects of critical thinking in the professional system can be taken into account for the weaker members to manage separate INPS, a deferral of payment of contributions due confirming, however, the credit of the post contributions due from time to time. We also believe that before considering further increases in social security contributions in managing separate INPS, additional to those defined by the Protocol of 2007, should be addressed problems of general reform of the professions and the aspects of weakness and asymmetry between the various social security funds.
In order to prevent the improper transfer from collaborations matches vat and, at the same time, to lighten a burden for the whole cost on workers with P. VAT registered to separate management, offer themselves for the compulsory retirement compensation and rising gradually to the same level of contribution in line with the cost sharing contribution levied on contract workers, management also recognized the separate INPS , no other social security coverage and retirement.
6) The emergence of the current economic crisis requires a reflection of extraordinary forms of income support for the approximately 300 000 professionals and over 400 000 quasi-employees who are losing even partially work. And 'But there is need to take this opportunity to design a universal and modern social protection and enhancement of all the work thinking about the means of protection, which also contribute to the professionals, aimed at the pursuit of active labor market policies, support income and employment training. It 'can be a joint effort of businesses, the system of professions, unions and government to tackle the effects of the crisis for these workers and to design a new system of rules in the labor and social protection systems more inclusive and more modern.

Signatories: Dept. of Economic Policies CGIL; COLAP (Free Professional Associations Coordination - 214 member associations), National Association of Young Architects, 6 th Floor Association (Lawyers Practitioners), ANA (National Association of Archaeologists); Agenquadri; Federconsumatori; IACS (Italian Association of Conservation Scientists), CIA (Italian Confederation of Archaeologists); Re.re.pre (Editors Network Precarious); Group Best Before; Koinè Ass (A graduates and undergraduates. Wisdom), H2, solutions for the world to come (Association of Young Professionals ); GD Federation of Rome; SILF (Union of Italian Workers of Comics), SAI (Italian Actors' Union), SIAM (Italian Union of Artists of Music), NSS (National Writers Union), National Federation of Young Democrats; ANGPI (National Association of Journalists Italian publicists); Group Publicists Unitary Print Roman; GUS National, Anonima Comics (Association of comics professionals); Student Democrats of Rome (La Sapienza, Roma3, Tor Vergata, LUISS), AIB (Italian Library Association) ANITI (Italian National Association Translators and Interpreters), AIAS (Italian Association between security officers); ANIASPER (national association of engineers, architects, archaeologists and specialists in the restoration of monuments).

Sources: CGIL - Italian Confederation of Archaeologists

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Tags: professional work , VAT