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
- 88.10.00Attività di assistenza sociale non residenziale per anziani o persone con disabilità
Description
- social, counselling, welfare, referral and similar services which are aimed at older persons or persons with disabilities in their homes or elsewhere and carried out by government offices or by private organisations, national or local self-help organisations and by specialists providing counselling services:
- visiting older persons and persons with disabilities
- day-care activities for older persons or adults with disabilities
- home assistance services for older persons or persons with disabilities
- vocational rehabilitation and habilitation activities for persons with physical disabilities where the education component is limited
- activities of caregivers (home assistance)
- homecare services
- home assistance services, such as to carry out domestic tasks, rendered to persons having a diagnosis of temporary medical impairment
Exclusion notes
Excluded from class 88.10:
- funding and administration of compulsory social security programmes, see 84.30
- activities similar to those described in this class, but including accommodation, see 87.30
- day-care activities for children with disabilities, see 88.91
Frequently asked questions
Home care for the elderly or disabled: is 88.10.00 the right code?
Yes, if the service sold is non-residential social assistance, including at-home visits, companionship, help with daily activities, or caregiver services. If a family directly employs domestic staff, the relevant code is not this one but 97.00.90.
Does a day centre for adults with disabilities fall under 88.10.00?
Yes, if it provides non-residential daytime care for the elderly or adults with disabilities. If the user lives in the facility and the service is residential, the comparison shifts to 87.30.00.
I provide rehabilitation and social reintegration for people with physical disabilities: 88.10.00 or a healthcare code?
88.10.00 applies when the rehabilitation is social in nature and any educational component remains marginal. If you also provide independent nursing services as part of that pathway, the code for those services is 86.94.01.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 88.10.00— Assistenza sociale non residenziale per anziani e disabili(corrispondenza diretta)