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
- 85Istruzione e formazione
- 85.5Altri servizi di istruzione e formazione
- 85.59Altri servizi di istruzione e formazione n.c.a.
- 85.59.9Altri servizi vari di istruzione e formazione n.c.a.
- 85.59.91Corsi di educazione consapevole attraverso il movimento
Description
- courses of awareness through movement
- Feldenkrais courses
- functional movement education courses, e.g. Eutony
- other somatic disciplines, e.g. body-mind centering
- training courses for teachers of somatic education disciplines
Exclusion notes
Excluded from group 85.5:
- formal educational activities as outlined in groups 85.1, 85.2, 85.3 and 85.4, in other words, pre-primary education, primary education, secondary education, post-secondary non-tertiary education or tertiary education, see 85.1, 85.2, 85.3, 85.4
Excluded from class 85.59:
- formal adult literacy programmes, see 85.20
- general secondary education, see 85.31
- technical and vocational secondary education and training, see 85.32
- sports and recreation education, see 85.51
- yoga or pilates instruction, see 85.51
- cultural education, see 85.52
- traditional, complementary and alternative medicine activities, see 86.96
- body treatment techniques, e.g. shiatsu, Thai massage, watsu, tui na, qigong, see 86.99
- entertainment activities in retirement homes, see 93.29
- animal therapy activities, i.e. hippotherapy, see 86.99
- training of pet animals, see 96.99
- other personal service activities n.e.c., see 96.99
Frequently asked questions
Feldenkrais courses: ATECO code 85.59.91 or sports education 85.51.09?
85.59.91, because Feldenkrais courses and mindful movement education are explicitly listed here, together with somatic disciplines such as Eutonia. Conventional sport and gymnastics fall instead under sports education at 85.51.09.
Somatic education or Pilates: which code do I choose?
85.59.91 for somatic disciplines and functional movement education, such as Body-Mind Centering. Pilates has its own dedicated code: 85.51.01. What matters is the actual discipline you teach.
I train other somatic education teachers: does that fall under 85.59.91?
Yes, trainer-of-trainers courses in somatic education disciplines are included in 85.59.91. This is distinct from relaxation, meditation, and stress-management courses, which fall under miscellaneous services at 85.59.99.