Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 78Attività di ricerca, selezione, fornitura di risorse umane
- 78.10.00Attività di agenzie di collocamento
Description
- personnel search, selection referral and placement activities, including executive search and placement activities
- activities of casting agencies and bureaux (e.g. theatrical casting and model agencies)
- activities of online employment placement agencies
- activities of talent scouts
Exclusion notes
Excluded from division 78:
- activities of agents for individual artists, see 74.99
Excluded from class 78.10:
- activities of invoicing services, see 69.20
- activities of agents for individual artists, see 74.99
- activities of agencies providing babysitters and au pairs for households, see 78.20
Frequently asked questions
I am a freelance recruiter who searches for and screens candidates for companies: code 78.10.00 or the temporary staffing one?
Yes, 78.10.00. You search for, screen, and put forward candidates, but the employment contract is concluded between the company and the candidate. If instead you hire the workers yourself and supply them to a client company, that is 78.20.00, which requires authorisation as a licensed employment agency.
I run a casting agency for theatre and models: does this fall under employment placement or entertainment?
It falls here. The classification lists casting agencies and offices, including theatrical and modelling ones, within 78.10.00 alongside talent scouting. If instead your work is to organise the event or performance, that is a different activity — for example entertainment under 93.29.99.
I run an online job board connecting companies with candidates: is this placement or IT services?
Usually placement, 78.10.00, because the text expressly includes online employment placement agencies. What counts is the function: you are matching labour supply and demand. If instead you supply staff already hired by you to companies, the reference is 78.20.00.
I do executive search: is it always 78.10.00 or is there a separate code for senior-level talent?
It is always 78.10.00. The heading explicitly includes the search and placement of managerial and executive figures, with no separate code. The deciding factor remains staffing supply: if you hire and provide workers, you move to 78.20.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 78.10.00— Servizi di ricerca, selezione, collocamento e supporto per il ricollocamento di personale(corrispondenza diretta)