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
- 85.40Istruzione terziaria
- 85.40.10Istruzione terziaria non universitaria professionale
Description
- short-cycle studies, usually based on practical learning appropriate to the performance of a given profession and preparing students for entry into the labour market or other higher education programmes
- short-cycle vocational education and training programmes at ISCED-P 2011 level 5
- higher level technical education
Exclusion notes
Excluded from class 85.40:
- non-formal education and training, see 85.5
Frequently asked questions
ITS Academy: ATECO code 85.40.10 or university 85.40.20?
85.40.10 for ITS Academy programmes and short-cycle tertiary courses at ISCED level 5. University degrees and first-, second-, and third-cycle programmes fall instead under 85.40.20. ITS programmes are tertiary but not university education.
Short-cycle tertiary course for a specific profession: is this 85.40.10?
Yes, 85.40.10 covers short-cycle courses based on practical learning for a specific occupation, preparing students for the labour market or further programmes. If the course is post-diploma but below the tertiary threshold, it falls instead under 85.33.00.
Higher education and research apprenticeship at an ITS Academy: where does it go?
It stays in 85.40.10, because higher education apprenticeships delivered by ITS Academy programmes fall within professional tertiary courses. The apprenticeship leading to a secondary-level vocational qualification or diploma is different and belongs in 85.32.09.