The ISF and social security charges

It should be noted that the figure of the ISF is a figure not envisaged by the civil code, therefore this professional figure is often compared, improperly, to the figure of the commercial agent.

Tale collocazione giuridica, tuttavia, risulta in evidente contrasto con il riconoscimento giuridico della figura dell’ISF operata dal Decreto Legislativo 30.12.1992 n.541. Con la predetta norma si chiarisce esplicitamente che l’ISF non può essere considerato un agente di commercio, avendo il compito di pubblicizzare al medico le caratteristiche del farmaco che rappresenta, oltre ad un’altra serie di compiti che nulla hanno a che fare con la commercializzazione.

This premise, for social security purposes, is by no means indifferent as there are two possibilities.

The first consists in registering with the Chamber of Commerce and consequently with Enasarco (compulsory registration), this when considering the ISF as a "commercial agent".

The category of commercial agents is the only one subject to two distinct mandatory social security treatments: Enasarco and Inps.

The INPS, in the management of merchants, despite being born after the Enasarco, is considered the main form of social security, while the Enasarco is defined as supplementary social security.

The second, i.e. the alternative to being considered an "agent", consists in being an "independent consultant", which requires the opening of the VAT number and registration with the INPS separate management (here registration with Enasarco is only optional), by signing a "professional consultancy" contract.

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