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
- 85.31.10Istruzione secondaria di formazione generale di primo grado
Description
- 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
Exclusion notes
Excluded from group 85.3:
- non-formal education and training, see 85.5
Excluded from class 85.31:
- non-formal education and training, see 85.5
Frequently asked questions
Does a lower secondary school (middle school) use 85.31.10?
Yes. 85.31.10 covers lower secondary education, corresponding to compulsory school age. It also includes first-cycle adult courses, adult literacy programmes, and second-chance or school re-integration pathways.
What is the difference between lower secondary education 85.31.10 and upper secondary education 85.31.20?
The difference is the cycle. 85.31.10 is lower secondary school. 85.31.20 (85.31.20) is upper secondary general education, such as classical or scientific high schools. Lower secondary here, upper secondary there.
Does an evening lower secondary course for adults use 85.31.10?
Yes. The category explicitly includes lower secondary education for adults and school re-integration pathways. If the activity is instead vocational training or professional development, the classification shifts towards vocational courses — for example 85.59.20.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 85.31.10— Istruzione secondaria di primo grado: scuole medie(corrispondenza diretta)