Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
- 88Attività di assistenza sociale non residenziale
- 88.9Altre attività di assistenza sociale non residenziale
- 88.99.0Altre attività di assistenza sociale non residenziale n.c.a.
- 88.99.03Mediazione culturale e interculturale
Description
Notes from category 88.99.0:
- social, counselling, welfare, refugee, referral and similar services, which are delivered to individuals and families in their homes or elsewhere and carried out by government offices or by private organisations, disaster relief organisations, national or local self-help organisations and by specialists providing counselling services:
- child and youth support activities
- adoption service activities, activities for the prevention of cruelty to children and others
- household budget counselling, marriage and family guidance, credit and debt counselling services
- community and neighbourhood activities
- activities for disaster victims, refugees, immigrants, etc.
- vocational rehabilitation and habilitation activities for unemployed persons provided that the education component is limited
- eligibility determination in connection with welfare benefits, rent supplements or food stamps
- day facilities for homeless persons and other socially vulnerable groups
- fundraising or other support activities aimed at social work
- cultural and intercultural mediation activities aimed at: preventing the distress of adults experiencing difficulties in social and labour market integration; removing the social marginalisation of children and adolescents; rehabilitating adults and minors in prison, on probation and out of prison; and reintegrating adults into active life
- refugee resettlement activities
Exclusion notes
Excluded from class 88.99:
- legal mediation activities, see 69.10
- funding and administration of compulsory social security programmes, see 84.30
- family life courses (e.g. parent-child courses), see 85.59
- vocational and career related counselling activities, see 85.69
- educational guidance counselling activities, see 85.69
- educational support activities provided by pedagogues, see 85.69
- activities similar to those described in this class, but including accommodation, see 87.99
- counselling services aimed at older persons or persons with disabilities in their homes or elsewhere, carried out by government offices or by private organisations, national or local self-help organisations and by specialists providing counselling services, see 88.10
Frequently asked questions
Does a cultural mediator working with social services use 88.99.03?
Yes, if the activity is cultural or intercultural mediation: facilitating communication between service users and institutions, schools, social services, or reception facilities. If the service is purely translation or interpreting, see 74.30.00.
Language facilitation in schools — 88.99.03 or a training code?
It depends on the service sold. If it is mediation between the school, the family, and the cultural context, 88.99.03 is appropriate. If it is a language course or educational service, the comparison shifts to 85.59.99.
I accompany migrants in hospitals and government offices to help them communicate with staff — is that 88.99.03?
Yes, facilitating communication between a foreign national and public services is precisely intercultural mediation. If in a hearing or at a document review your role is reduced to word-for-word translation, that is where 74.30.00 applies.
Cultural mediation within a broader social project — separate code or 88.99.03?
If you are specifically selling mediation, 88.99.03 is the right code even within a larger project. If the primary service is generic community social assistance of which mediation is only one element, the catch-all reference is 88.99.09.