Tax Democracy

ATECO code 69.20.15

Payroll and human resources management on behalf of third parties

GESTIONE ED AMMINISTRAZIONE DEL PERSONALE PER CONTO TERZI

ATECO code69.20.15

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 69.20.05Attività di altri soggetti simili in materia di contabilità delle retribuzioni e buste paga(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

78%

Classification

  • MATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
  • 69ATTIVITÀ LEGALI E CONTABILITÀ
  • 69.20Contabilità, controllo e revisione contabile, consulenza in materia fiscale e del lavoro
  • 69.20.1Attività degli studi commerciali, tributari e revisione contabile
  • 69.20.15Gestione ed amministrazione del personale per conto terzi

Frequently asked questions

I handle payslip processing for companies but I am not a registered labour consultant: which code applies?
Yes, in this case 69.20.05 is the right code: it covers those who handle remuneration and payroll processing without being a registered labour consultant. If you do become registered, the activity shifts to 69.20.04.
Our firm offers both payroll services and bookkeeping: do these fall under different codes?
Usually yes. Payroll sits under 69.20.05, while client bookkeeping and tax compliance points to 69.20.03 or 69.20.01. If you do both, it is worth distinguishing the primary activity from the secondary one.
We are a software company that sells a payroll management system: does that fall under 69.20.05?
No. If you develop and sell software — even payroll software — you are in computer programming, i.e. 62.10.00. 69.20.05 covers those who process payroll as a service, not those who build the software.

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