Tax Democracy

ATECO code 94.20

Activities of trade unions

ATTIVITÀ DEI SINDACATI DI LAVORATORI

ATECO code94.20

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • TALTRE ATTIVITÀ DI SERVIZI
  • 94Attività delle organizzazioni associative
  • 94.20Attività dei sindacati di lavoratori

Description

Notes from sub-category 94.20.00:

  • promoting the interests of organised labour and union employees
  • activities of factory representatives, trade unions made up of affiliated sections and organisations of trade unions that group trade unions by business sector, region, organisational structure or on the basis of other criteria
  • activities of associations whose members are employees interested chiefly in the representation of their views concerning the salary and work situation, and in concerted action through organisation

Exclusion notes

  • education provided by trade unions, see division 85
  • education provided by professional membership organisations, see division 85
  • activities of professional membership organisations, see 94.12
  • activities of associations of pensioners, see 94.99
  • activities of tenants' associations, see 94.99

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