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
- 87Attività di assistenza residenziale
- 87.9Altre attività di assistenza residenziale
- 87.91.00Attività di servizi di intermediazione per attività di assistenza residenziale
Exclusion notes
Excluded from division 87:
- non-residential nursing activities, see 86.94
- non-residential care activities, see division 88
Excluded from class 87.91:
- intermediation service activities for medical, dental and other human health services, see 86.97
Frequently asked questions
Does a portal that compares nursing homes and rest homes use 87.91.00?
Yes, if the service sold is intermediation between users, families, and residential care facilities. If the business instead directly operates a rest home, the code should be found among facility-type codes, for example 87.30.00.
Agency that finds staff for a nursing home: 87.91.00?
Usually not. 87.91.00 relates to intermediation for residential services, not to recruiting workers for a facility. If the service is employment placement or staff selection, the closest comparison is 78.10.00.
I connect families with live-in carers: does 87.91.00 apply?
No, this falls outside the residential care scope. 87.91.00 intermediates towards facilities where the person actually lives. If the service sold is home care for the elderly or persons with disabilities, see 88.10.00.