ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 78.20.00— Attività di agenzie di lavoro interinale e altre attività di fornitura di risorse umane(unito da più codici)
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
- NNOLEGGIO, AGENZIE DI VIAGGIO, SERVIZI DI SUPPORTO ALLE IMPRESE
- 78ATTIVITÀ DI RICERCA, SELEZIONE, FORNITURA DI PERSONALE
- 78.20Attività delle agenzie di lavoro temporaneo (interinale)
- 78.20.00Attività delle agenzie di fornitura di lavoro temporaneo (interinale)
Frequently asked questions
My agency hires workers and supplies them to companies on a temporary basis: code 78.20.00 or 78.10.00?
Yes, 78.20.00. Here you are the employer: you hire, pay, and supply the workers to the client company for a set period. If instead you only search and screen candidates and the contract is concluded between the company and the candidate, then it is 78.10.00.
I run an agency that supplies babysitters and au pairs to families: does this fall here or under personal services?
It falls here. The ISTAT text places agencies that supply babysitters and au pairs to families and households within 78.20.00. It is the provision of human resources that is being classified, not the domestic service itself — families who take on domestic workers directly are classified as employers under other codes in division 97.
I supply temporary staff to cover peak workloads for a company: is this temporary staffing or a generic support service?
It is temporary staffing, 78.20.00, because you are providing human resources that you hire and pay yourself as temporary reinforcement for the client's workforce. Business services that do not involve providing staff fall elsewhere — for example under the catch-all 82.99.99.