1- Certificate issued by Inps/Ex-Enpals (Department of Social Security for Artists) - at the employer’s expense. In order to avoid double payment of the Social Security Costs, and therefore to work on a social contribution exemption basis, the worker must provide (when there is a bilateral agreement with the country of residence) the forms for the exemption (A1 for the Europeans, TAJA1 for the Americans, etc.).
In case these documents are not available, the worker must pay the taxes according to the related regulations concerning the Italian workers (meaning that the worker is subject to the same regulations which include the payment of the 34,28% of the gross fee).
2- Electronic communication to the Centro per l’Impiego - ANPAL (Employment Centre) providing them with the filled UNILAV document including date and place of the performance and all worker’s data (at the employer’s charge).
3- To get an Italian fiscal code: this is possible with a proxy, providing a copy of the personal document and indicating a domicile address in Italy and the usual residence address abroad. A withholding tax of 30% must be deducted from the gross fee (at the employer’s charge).
4- Only for non-European citizens: they must obtain a temporary work visa at the Italian consulates abroad (at the worker’s charge).
B) In case the contract is issued by a promoter through a foreign agency:
1- Certificate issued by Inps/Ex-Enpals (Department of Social Security for Artists) - at the Italian contractor’s charge. In order to avoid double payment of the Social Security Costs, and therefore to work on a social contribution exemption basis, the worker must provide (when there is a bilateral agreement with the country of residence) the forms for the exemption (A1 for the Europeans, TAJA1 for the Americans, etc.).
In case these documents are not available, the worker must pay the taxes according to the related regulations concerning the Italian workers (meaning that the worker is subject to the same regulations).
2- Electronic communication to the Centro per l’Impiego - ANPAL (Employment Centre) providing them with the filled UNILAV document including date and place of the performance and all worker’s data (at the Italian contractor’s charge).
3- Regarding taxation, this will be calculated according to the international regulations taking into consideration the residence of the agency and of the musician.
4- Only for non-European citizens: they must obtain a temporary work visa at the Italian consulates abroad (at the worker’s charge).
