Among the rules, economic contributions have been envisaged for small ASDs and SSDs that have annual revenues below 100,000 euros, furthermore the fees of less than 85 thousand euros of coordinated and continuous sports collaborators in the IRAP do not contribute to determining the IRAP tax base. area of amateurism
The Council of Ministers, on the proposal of the Minister for Sport and Youth, Andrea Abodi, and the Minister of Labor and Social Policies, Marina Calderone, has definitively approved the legislative decree which introduces supplementary and corrective provisions of the implementing decrees of the Reform of sport, in force since 1 July 2023. A rule that intervenes, in a single provision, on the 5 decrees born with the enabling law 8 August 2019, n. 86.“In recent weeks – explains Minister Abodi – we have gathered the agreement of the Unified Conference and the State-Region Conference, the observations by the Parliamentary Commissions of the Chamber and Senate. A very significant work for which there was extensive and valuable collaboration from the DAGL and the agreement of a significant number of ministries, in the spirit of the full collaboration that characterizes the Government chaired by Giorgia Meloni. Article 1 of the Decree which refers to sports work – continues Abodi – recognizes the protection and rights of sports workers, in line with EU guidelines, and, at the same time, makes the model sustainable and efficient for employers of work, starting with amateur sports associations and clubs, helping to make the employment relationship in the sector more transparent. Among the many positive news, we have provided for economic contributions for small ASDs and SSDs that have annual revenues below 100,000 euros, we have specified that for sports workers who hold coordinated and continuous collaboration contracts, the compulsory insurance coverage remains by the law n. 289 of 2002 and that the INAIL regime applies to employees; we have established that fees of less than 85 thousand euros for coordinated and permanent amateur sports collaborators do not contribute to determining the IRAP tax base. The effectiveness of the reform will be progressively released, the fulfilments will be distributed throughout the year, communications to the single labor register, also carried out through the national register of sports activities, will also allow another qualifying element to emerge: the ‘interoperability between databases which will make it possible not to duplicate the information entered into the circuit by sports associations and clubs’.
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“Satisfaction with the approval of the corrective to the sport reform. New protections for workers, greater transparency and simplification to meet the specificities of the sector are the figures of an intervention that recognizes the value of sport, from a social, ethical and economic point of view. The new measures, which will gradually become fully operational, will accompany athletes, sports clubs and operators, even at an amateur level, towards a new management of employment relationships in the sector. A provision which, among other things, will allow Paralympic athletes to combine work and competition. Together with Minister Abodi, we will work for the rapid establishment of the Observatory which will have the task of monitoring the impacts of the reform and proposing any further changes that improve its effectiveness and sustainability”, declared the Minister for Labor and Policies Social, Marina Calderone.
July 28, 2023 (change July 28, 2023 | 21:15)
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