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
- 78.20.00Attività di agenzie di lavoro interinale e altre attività di fornitura di risorse umane
Description
- activities of agencies providing babysitters and au-pairs for households
Exclusion notes
Excluded from division 78:
- activities of agents for individual artists, see 74.99
Excluded from class 78.20:
- activities of invoicing services, see 69.20
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.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: