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
- 88.99.0Altre attività di assistenza sociale non residenziale n.c.a.
- 88.99.02Consulenza familiare
Description
Notes from category 88.99.0:
- social, counselling, welfare, refugee, referral and similar services, which are delivered to individuals and families in their homes or elsewhere and carried out by government offices or by private organisations, disaster relief organisations, national or local self-help organisations and by specialists providing counselling services:
- child and youth support activities
- adoption service activities, activities for the prevention of cruelty to children and others
- household budget counselling, marriage and family guidance, credit and debt counselling services
- community and neighbourhood activities
- activities for disaster victims, refugees, immigrants, etc.
- vocational rehabilitation and habilitation activities for unemployed persons provided that the education component is limited
- eligibility determination in connection with welfare benefits, rent supplements or food stamps
- day facilities for homeless persons and other socially vulnerable groups
- fundraising or other support activities aimed at social work
- cultural and intercultural mediation activities aimed at: preventing the distress of adults experiencing difficulties in social and labour market integration; removing the social marginalisation of children and adolescents; rehabilitating adults and minors in prison, on probation and out of prison; and reintegrating adults into active life
- refugee resettlement activities
Exclusion notes
- family life courses (e.g. parent-child courses), see 85.59.99
Excluded from class 88.99:
- legal mediation activities, see 69.10
- funding and administration of compulsory social security programmes, see 84.30
- family life courses (e.g. parent-child courses), see 85.59
- vocational and career related counselling activities, see 85.69
- educational guidance counselling activities, see 85.69
- educational support activities provided by pedagogues, see 85.69
- activities similar to those described in this class, but including accommodation, see 87.99
- counselling services aimed at older persons or persons with disabilities in their homes or elsewhere, carried out by government offices or by private organisations, national or local self-help organisations and by specialists providing counselling services, see 88.10
Frequently asked questions
Does family counselling use 88.99.02 or 88.99.01?
Use 88.99.02 when the service focuses on family, couples, parents, and family relationships. 88.99.01 is the reference for more general counselling outside the specific family context.
Do parenting courses fall under 88.99.02?
Usually not, if what you are selling is a course. The local classification excludes courses dedicated to family and parent-child relationships from this code; in that case see 85.59.99.
I work as a family mediator for separating couples — 88.99.02 or a mediation code?
Usually 88.99.02, because your work concerns family and couple relationships. If, however, your role involves intercultural mediation — for example between immigrant families and public services — the code shifts to 88.99.03.
I work with families but I am a psychotherapist — does 88.99.02 still apply?
No, if the service is properly psychotherapy. 88.99.02 covers non-clinical family counselling. When you provide therapy as a non-medical psychologist or psychotherapist, the correct code is 86.93.00.