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.
- 88.99.01Servizi di counselling
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
- vocational and career related counselling activities, see 85.69.01
- educational guidance counselling activities, see 85.69.01
- 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 88.10.00
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 relational counsellor use 88.99.01 or the code for psychologists?
Usually 88.99.01, when the service sold is counselling rather than psychological or psychotherapeutic practice. If the work is carried out as a non-medical psychologist or psychotherapist, the closest code is 86.93.00.
Do educational and career guidance services fall under 88.99.01?
No — the local classification explicitly excludes educational and career guidance from counselling. For that case, see 85.69.01.
I practise counselling mainly for couples and families — is 88.99.01 right, or is there a better fit?
If your work centres on family, couples, and parent-child relationships, there is a more precise code: 88.99.02. 88.99.01 remains suitable for general counselling where family focus is not the core of the activity.
Counselling for elderly people and people with disabilities — should I use 88.99.01?
Usually not, because there is a dedicated social-care code for that audience. If your primary clients are elderly people or people with disabilities, the reference is 88.10.00.