Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 69Attività legali e di contabilità
- 69.20.0Attività di contabilità, controllo e revisione contabile; consulenza fiscale
- 69.20.05Attività di altri soggetti simili in materia di contabilità delle retribuzioni e buste paga
Description
Notes from category 69.20.0:
- recording of commercial transactions from businesses or others
- bookkeeping activities for financial accounting and payroll accounting, etc.
- preparation or auditing of financial accounts
- examination of accounts and certification of their accuracy
- preparation of tax returns for individuals or enterprises
- accounting advisory activities and representation on behalf of clients before public administration (e.g. tax authorities and tax courts)
- duty and tax tariff calculation service activities
- activities of invoicing services
Exclusion notes
Excluded from class 69.20:
- publishing of accounting software, see 58.29
- computer programming of accounting software, see 62.10
- data processing and tabulation activities, see 63.10
- management consultancy on accounting systems, budgetary control procedures, see 70.20
- bill collection, see 82.91
Frequently asked questions
I handle payslip processing for companies but I am not a registered labour consultant: which code applies?
Yes, in this case 69.20.05 is the right code: it covers those who handle remuneration and payroll processing without being a registered labour consultant. If you do become registered, the activity shifts to 69.20.04.
Our firm offers both payroll services and bookkeeping: do these fall under different codes?
We are a software company that sells a payroll management system: does that fall under 69.20.05?
No. If you develop and sell software — even payroll software — you are in computer programming, i.e. 62.10.00. 69.20.05 covers those who process payroll as a service, not those who build the software.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 69.20.15— Gestione ed amministrazione del personale per conto terzi(corrispondenza diretta)