ATECO Codes – Employment Activities
Division 78 covers recruitment, selection, and supply of human resources: employment agencies, headhunters, search-and-selection firms, and temporary staffing agencies. The most widely used code is 78.10.00 for those involved in recruitment and selection. Under the flat-rate regime the profitability coefficient is 67%, so on €50,000 of revenue the taxable base is €33,500. Temporary staffing and labour-supply agencies, by contrast, are regulated activities requiring authorisation from the Ministry of Labour and cannot be run as a sole professional under the flat-rate scheme.
- ATECO 2025 codes
- 2
- Flat-rate eligible
- 2 of 2
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
Freelance recruiter: should I use code 78.10.00 or a consultant code?
It depends on what you actually do. If you manage recruitment and selection for client companies, 78.10.00 is consistent with the activity. Many freelance recruiters, however, are classified by their accountant under 70.20.09 (management consulting), because they are in practice selling a consultancy service rather than running an agency. The difference matters: 78.10.00 has a 67% coefficient while 70.20.09 has 78%, so the taxable base — and therefore your tax and contributions — changes. It is worth checking the right classification before opening a VAT number.
Can I open a temporary staffing agency under the flat-rate regime?
No, not like most flat-rate VAT holders. Labour supply (code 78.20.00) is a regulated activity: it requires registration on the register of employment agencies held by the Ministry of Labour, minimum capital and a specific legal form, plus guarantees and other specific obligations. The flat-rate scheme is designed for professionals and small sole traders, not for those who supply labour. Recruitment and selection (78.10.00), on the other hand, is more accessible as a self-employed professional.
What INPS contributions does a recruitment consultant with code 78.10.00 pay?
Without a dedicated professional pension fund, registration is with INPS Separate Management, at the 2025 rate of 26.07% calculated on taxable income — i.e. revenue multiplied by the 67% coefficient. There are no fixed minimum contributions: you pay in proportion to what you earn. Under the flat-rate regime, contributions are deductible from the income on which the 15% substitute tax (5% for the first five years if you qualify) is applied. You can estimate your tax and contributions with the tax calculator.