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
- 85.3Istruzione secondaria e post-secondaria non terziaria
- 85.31Istruzione secondaria di formazione generale
Description
Notes from sub-category 85.31.10:
- lower general secondary education corresponding more or less to compulsory school age
- lower secondary education for adults
- second chance or re-integration lower secondary education programmes
Notes from sub-category 85.31.20:
- upper general secondary education provided by e.g.:
- classical liceo
- scientific liceo
- linguistic liceo
- human sciences liceo
- music/dance liceo
- artistic liceo
Exclusion notes
- non-formal education and training, see 85.5
Excluded from group 85.3:
- non-formal education and training, see 85.5