Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- TALTRE ATTIVITÀ DI SERVIZI
- 94Attività delle organizzazioni associative
- 94.20.00Attività dei sindacati di lavoratori
Description
- 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
Excluded from class 94.20:
- 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
Frequently asked questions
Does a trade union use 94.20.00 or 94.11.00?
Use 94.20.00 if the organisation represents workers and union branches. 94.11.00 is for organisations of businesses and employers, so it sits on the other side of representation.
A pensioners' or tenants' union: always 94.20.00?
Not necessarily. The database places pensioners' and tenants' unions among other miscellaneous associative organisations, so the practical comparison is with 94.99.90.
Does a welfare patronage or tax assistance centre (CAF) affiliated with a trade union use 94.20.00?
No, if what you do is provide assistance and advisory services to individuals (paperwork, advice, support), those activities have a different classification: for various non-residential social assistance activities see 88.99.09. 94.20.00 remains the trade union activity of representing workers.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 94.20.00— Attività dei sindacati di lavoratori dipendenti(corrispondenza diretta)