For a few months now, a new type of employment contract has been included in the Italian legal system: this is the contratto misto, hereinafter referred to as "combined self-employment and employed contract" or shortened "combined contract", newly laid down by Art. 17 L. No. 203/2024. Such contract has a considerable organizational potential, however it must nevertheless be used very carefully, given the Government silence and in the absence of administrative instructions, ever-present in Italy and that multiply every time a new institute and/or contractual formula is created. The very reason lies in its very name “contratto misto” (combined contract): partly self-employed and partly employed. This is why the law sought to place restrictions mainly of a subjective and procedural nature, which are essential to ensure proper use and handling. Observing the boundaries between self-employment and employment. Indeed, in the combined contract, the organizational flexibility typical of self-employment is combined with the organizational rules typical of subordinate employment. Now, let's see in what terms.

Combined contract: tax regime

It should first be pointed out that this form of contract is only reserved for companies with a complex organizational structure, i.e. employers with more than 250 employees (the headcount is determined as at 1 January of the yea...