Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
- 88Attività di assistenza sociale non residenziale
- 88.9Altre attività di assistenza sociale non residenziale
- 88.91.00Attività di assistenza diurna per l'infanzia
Description
- child day-care activities, including day nurseries for pupils
- day-care activities for children provided in private homes or day-care centres
- after-school care activities
- day-care activities for children with disabilities
Frequently asked questions
Does a private nursery use 88.91.00 or 85.10.00?
Usually 88.91.00, when the activity is daytime childcare, including nurseries and day-care services. If the focus is pre-school education within a formal school setting, see 85.10.00.
Does an after-school programme for children fall under 88.91.00?
Yes, when the service is after-school care or daytime childminding. If what you sell is a course or structured educational programme unrelated to day care, the comparison shifts to 85.59.99.
I run a play centre or drop-in baby parking where children play for a few hours — is that 88.91.00?
It depends on the nature of the service. If it is daytime care and supervision of children, 88.91.00 applies. If you primarily sell play and entertainment by the hour, without a care element, many operators classify the play centre under 93.29.99.
Does a day centre exclusively for children with disabilities use 88.91.00?
Yes, the code covers daytime care for minors with disabilities. However, if the day service is for adults or elderly people with disabilities, the reference shifts to 88.10.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 88.91.00— Servizi di asili nido; assistenza diurna per minori disabili(rimappatura complessa)