Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
- 88Attività di assistenza sociale non residenziale
- 88.9Altre attività di assistenza sociale non residenziale
- 88.99.0Altre attività di assistenza sociale non residenziale n.c.a.
- 88.99.04Altre attività di assistenza sociale non residenziale fornite da pedagogisti
Description
Notes from category 88.99.0:
- social, counselling, welfare, refugee, referral and similar services, which are delivered to individuals and families in their homes or elsewhere and carried out by government offices or by private organisations, disaster relief organisations, national or local self-help organisations and by specialists providing counselling services:
- child and youth support activities
- adoption service activities, activities for the prevention of cruelty to children and others
- household budget counselling, marriage and family guidance, credit and debt counselling services
- community and neighbourhood activities
- activities for disaster victims, refugees, immigrants, etc.
- vocational rehabilitation and habilitation activities for unemployed persons provided that the education component is limited
- eligibility determination in connection with welfare benefits, rent supplements or food stamps
- day facilities for homeless persons and other socially vulnerable groups
- fundraising or other support activities aimed at social work
- cultural and intercultural mediation activities aimed at: preventing the distress of adults experiencing difficulties in social and labour market integration; removing the social marginalisation of children and adolescents; rehabilitating adults and minors in prison, on probation and out of prison; and reintegrating adults into active life
- refugee resettlement activities
Exclusion notes
- educational support activities provided by pedagogues, see 85.69.01
Excluded from class 88.99:
- legal mediation activities, see 69.10
- funding and administration of compulsory social security programmes, see 84.30
- family life courses (e.g. parent-child courses), see 85.59
- vocational and career related counselling activities, see 85.69
- educational guidance counselling activities, see 85.69
- educational support activities provided by pedagogues, see 85.69
- activities similar to those described in this class, but including accommodation, see 87.99
- counselling services aimed at older persons or persons with disabilities in their homes or elsewhere, carried out by government offices or by private organisations, national or local self-help organisations and by specialists providing counselling services, see 88.10
Frequently asked questions
Does an educational specialist working with families and minors use 88.99.04?
Yes, if the activity is non-residential social assistance provided by an educational specialist (pedagogista), outside a school or residential facility. If the service is educational guidance or learning support, the classification points to 85.69.01.
Do educational specialists and psychologists use the same code?
No. 88.99.04 covers non-residential social activities provided by educational specialists. Services delivered by non-medical psychologists and psychotherapists fall instead under 86.93.00.
I am an educational specialist whose work mainly involves counselling couples and parents — 88.99.04 or family counselling?
What matters is what you actually sell. If the activity is non-residential educational intervention, 88.99.04 applies. If the service is specifically family and parent-child relationship counselling, the more precise code is 88.99.02.
An educational specialist works in a day centre for children with disabilities — what code does the facility use?
88.99.04 applies to the self-employed educational specialist. If the entity invoicing is a facility providing daytime care for children, the service code is 88.91.00.