Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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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.
- 88.99.09Altre attività varie di assistenza sociale non residenziale n.c.a.
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
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 a generic non-residential social drop-in service use 88.99.09?
Yes, if the service is non-residential social assistance and does not fit any of the more specific codes — such as counselling, family counselling, cultural mediation, or educational specialists. If the main service is counselling, see 88.99.01.
Residential shelter for minors or homeless people — does that fall under 88.99.09?
No, if the activity involves residential accommodation. 88.99.09 is strictly non-residential. For shelters, social hostels, and similar residential services, the comparison is 87.99.00.
Does a mediation service for immigrant families end up under 88.99.09?
Usually not, because intercultural mediation has its own dedicated code. If the core of the activity is bridging communication between foreign nationals, schools, and services, use 88.99.03. 88.99.09 is reserved for non-residential social services that do not fit a more specific category.
I work as a self-employed educational specialist — should I use 88.99.09 or is there a dedicated code?
There is a better option. For non-residential social work by educational specialists, the dedicated code is 88.99.04. 88.99.09 is the catch-all, to be used only when no specific code fits.