ATECO Codes – Social Work Activities Without Accommodation
Division 88 covers social assistance that does not involve overnight stays: counsellors, family and intercultural mediators, educational psychologists, social care workers, as well as nursery and day-care services for children and the elderly. These activities are almost always compatible with the flat-rate regime, with a 78% profitability coefficient (codes in group 88.99) and a 5% or 15% substitute tax below €85,000 of fees. For most of these professionals, social security contributions are paid through INPS Separate Management.
- ATECO 2025 codes
- 7
- Flat-rate eligible
- 7 of 7
- Profitability coefficient
- 78%
- Prevalent INPS scheme
- Gestione Separata
88.10.00Non-residential social work activities for the elderly or persons with disabilitiesFlat-rate78%88.91.00Child day-care activitiesFlat-rate78%88.99.01Counselling servicesFlat-rate78%88.99.02Family counsellingFlat-rate78%88.99.03Cultural and intercultural mediationFlat-rate78%88.99.04Other non-residential social work activities provided by educational specialistsFlat-rate78%88.99.09Other miscellaneous non-residential social work activities n.e.c.Flat-rate78%
Frequently asked questions
What is the profitability coefficient for ATECO code 88.99.01 (counselling) under the flat-rate regime?
For codes in group 88.99, including counselling, the profitability coefficient is 78%. This means that for every €1,000 received the taxable base is €780: the remaining 22% is recognised as a flat-rate cost, with no need to document individual expenses. The substitute tax (5% for the first five years if you qualify, otherwise 15%) and INPS contributions are then applied to that taxable base. You can see the impact for your specific case with the tax calculator.
Which INPS scheme does someone opening a VAT number under a division 88 code register with?
Counsellors, family mediators, educational psychologists, and social workers without a professional pension fund pay contributions to INPS Separate Management at a rate of around 26% on flat-rate income. The situation is different for those running a nursery or day-care service as a structured business: in that case the classification may fall under the Traders' Management scheme. It is worth establishing the nature of the activity before registering, because it affects both the amount and the method of calculating contributions.
Is a qualification or register membership required to use codes 88.99 as a counsellor or mediator?
Counselling is not a profession regulated by a state register, so no mandatory enrolment is required for code 88.99.01, although many practitioners join sector associations recognised under Law 4/2013. A social worker, by contrast, must be registered with the professional register in order to practise. For intercultural and family mediation, requirements often depend on regional legislation and the municipality concerned, so it is worth checking these before choosing a code.