A Colleague has sent us for information the coordinated and continuous Collaboration Agreement with which he will start his ISF activity in September
Nel contratto, fra l’altro, si specifica:
In the execution of this contract, you will be free to determine the aspects and methods of carrying out your business with the maximum autonomy and in the absence of any subordination constraint (in particular, in the absence of any time or attendance obligation), firm
You are also aware that, pursuant to theart. 122 D. Lgs. 219/06, la (…omissis) Srl ha l’onere, sanzionato in caso di
In order to allow the company to comply with these provisions, by the fifth of each month you undertake to far pervenire ad (…omissis) Srl una comunicazione (c.d. «scarico saggi») con allegate le richieste scritte di campioni gratuiti di farmaci (dated, stamped and signed) carried out by the doctors.
The assignment takes the form of a freelance consultancy disciplined by the articles 2229 et seq. Cc and other laws applicable to the Collaboration.
This contract has a duration of 12 months and will start on 01/09/2019 with the right of withdrawal for each party as provided for in art. 10 of this contract
A fronte di ogni attività oggetto del presente contratto, nessuna esclusa, tenuto anche conto degli oneri connessi a Suo carico, Srl Le riconoscerà un compenso in misura fissa complessivo di Euro …,00 (…/00)+ IVA su base annua al lordo delle ritenute fiscali e/o previdenziali applicabili
Compenso variabile di Euro … (…/00) + IVA sulla base del raggiungimento di un quality targets (Annex B) (to be paid monthly on the basis activity reports sent by the Collaborator). La (…omissis) Srl Le corrisponderà inoltre un ulteriore variable compensation commensurate with the sales of the Products di cui all’ All.A, effettuate dal grossista alle farmacie situate nell’Area, sulla base delle indicazioni apportate nell’All. C. Entro sessanta giorni dalla fine di ogni trimestre, (…omissis) Srl Le comunicherà i quantitativi dei farmaci venduti e gli importi liquidati sulla base delle indicazioni fornite.
The variable portion of your remuneration will be calculated according to the surveys carried out by the Company in the reference sector. As far as the surveys are concerned, the findings (and consequently the invoice that you will have to issue) refer to the data collected in the second month preceding the one in which the billing takes place.
The expenses that you may incur in carrying out the activities covered by this contract, including travel expenses, are, notwithstanding the provisions ofart. 2234 code civ., at your full expense. In any case, the total remuneration referred to in the previous article 7 was determined taking into account the charges normally resulting from the type of activity.
The Consultant will carry out the task, which is the object of the contract, under his own responsibility and for this reason he will undertake to compensate for any damage, to people and things, which may occur due to a fact attributable to him.
The Consultant, in carrying out the activities covered by this contract, also undertakes to behave in compliance with the Code of Ethics adopted by the AEC Holder
… L’inosservanza, da parte della Consulente nello svolgimento delle proprie attività di una qualsiasi delle previsioni del Codice Etico comporterà inadempimento grave degli obblighi di cui al presente contratto e potrà legittimare Srl a risolvere lo stesso ai sensi e per gli effetti di cui all’art. 1456 of the Civil Codewithout prejudice to compensation for any damages caused.
Cos’è un Co.Co.Co.
The coordinated and continuous collaborators (so-called co-co-co) are also called workers parasubordinates, because they represent an intermediate category between self-employment and dependent work.
In fact, they work in full operational autonomy, excluding any bond of subordination, but within the framework of a unitary and continuous relationship with the client of the work. I am therefore functionally integrated into the corporate organization and can operate within the production cycle of the client, who is recognized as having the power to coordinate the worker's activity with the needs of the company organization (INPS). The Co.Co.Co. worker is repaid with a fee
On the other hand, when the collaboration is mainly personal and continuous and it is the client who defines the places and times of work, we speak of subordinate work and not of Co.Co.Co.. However, there are cases in which the automatic application of the discipline of subordinate work is excluded: è il caso di professioni intellettuali per le quali è richiesta l’iscrizione ad un albo (avvocati, ingegneri, architetti ecc.) e probabilmente non a caso nel contratto sopra riportato si cita l’art. 2229 of the civil code which concerns contracts for this type of professionals. Just that l’ISF non ha un Albo.
There provision of a co.co.co. must therefore be characterized by:
- continuity: the collaborator is engaged in favor of the client in a period of time which leads to the exclusion that the performance is merely occasional or instantaneous,
- personality: the collaborator can make use of his own means, but the instrumental contribution must be marginal with respect to the pre-eminence of the personal contribution,
- coordination: the collaborator must compare himself with the client's corporate organization and coordinate with the latter's needs,
- autonomy: the collaborator must self-determination in carrying out the activity object of the contract. In particular, in order to exclude the existence of subordination, the new law text establishes that the methods of execution of the performance they do not have to be organized by the client also with reference to the times and place of work.
The law does not provide any indication either as to the form of the contract nor about the manner of progress of the report, which, therefore, are left to the determination of the parties, in compliance with the general principles of correctness And good faith provided for by the civil code.
The law provides that from January 1, 2016, to the collaborative relationships, even if they take the form of continuous services of exclusively personal work, the discipline of subordinate work, so far as the execution methods are organized by the client also with reference to the times and place of work. The consultancy contract, or the provision of intellectual work referred to in art. 2229 of the civil code and following, cited in the above contract, is a typical obligation of means in which, unlike an obligation of result, the ISF professional undertakes to carry out a specific activity without however guaranteeing the client the "expected result".
However, many commentators state that the assessment of the hetero organization does not involve the conversion of the collaboration agreement in a subordinate employment contract: the collaborator will simply be granted the protections at a regulatory, salary and contribution level typical of subordination.
In order to promote the job stabilization and ensure proper use of Job contracts autonomous, the legislator has introduced a real amnesty for previous collaboration relationships, including projects and services performed by VAT holders.
From January 1, 2016 employers hiring with permanent employment contract subjects already part of coordinated and continuous collaboration agreements (even by project) And VAT holders, with whom they have entertained self-employment relationships, will benefit from the extinction of the offences administrative, contributions And tax connected to the possible erroneous qualification of the previous employment relationship. It should be specified that the offenses ascertained by the supervisory bodies before hiring the employee.
The Co.Co.Co contract for ISF
Now in the above contract it seems to us that there are some contradictions:
1- Secondo il Contratto, l’ISF collaboratore/consulente deve scrupolosamente osservare il Codice Deontologico di Assogenerici il quale dice all’art. 1.2 dice che l’azienda titolare dell’AIC è responsabile dell’informazione e delle azioni promozionali svolte sui propri prodotti e su quelli di cui detiene la concessione di vendita, even if this has been prepared and/or carried out by third parties (consultants, agents,
2. Caposaldo del contratto di consulenza è l’autonomia e si specifica che le modalità di esecuzione della performance they do not have to be organized by the client also with reference to the times and place of work. Il contratto sopra riportato ribadisce l’autonomia dell’ISF, salvo poi quantificare la parte variabile dello stipendio (riportato in allegato non visualizzato) al numero di medici visitati (in pratica un tot a timbro di medico sullo scarico saggi). La qual cosa desta il sospetto che contraddica l’autonomia dei tempi e dei luoghi di lavoro.
3- L’autonomia dell’ISF si sospetta fortemente compromessa anche quando si parla dei “activity reports sent by the Collaborator (All.: A)” in base al quale verrà erogato una parte variabile dello stipendio, probabilmente incompatibile con l’autonomia del lavoratore, ma configurabile come lavoro subordinato a tutti gli effetti.
4- Il controllo dell’azienda sull’ISF si manifesta anche quando l’azienda dice che per legge deve comunicare ad AIFA the number of doctors visited in the previous year as well as the average number of visits made dal collaboratore. Pertanto l’azienda committente pretende che il collaboratore ISF debba comunicare il numero e i nomi dei medici visitati e, sempre per legge, far pervenire le richieste saggi. E, così, il controllo è completo. Ma un conto è comunicare il numero totale di medici per fare una media, un altro è comunicare i nomi e le zone dei medici visitati.
5- A part of variable compensation will be commensurate with the sales of the Productsalbeit in an additional form. Com’è noto l’attività degli ISF non è legata alle vendite.
6- Sarebbe interessante sapere se l’azienda committente ha un Servizio Scientifico, come impone l’art. 122 And 126 of Legislative Decree 219/06, on which the ISF must depend and a person in charge of pharmacovigilance (art. 131) to whom the ISF must report the adverse effects observed by the doctors. And if so, do these managers have the appropriate qualifications imposed by law?
7- Sarebbe infine interessante sapere come si conciliano le norme di legge sul numero di medici visitati da comunicare ad AIFA e i campioni di farmaci consegnati col lavoro autonomo che non impone controlli. Come si concilia poi il lavoro autonomo con il Servizio Scientifico da cui l’ISF “deve” dipendere?
Come considerazione finale non dobbiamo nasconderci nel rilevare che questi tipi di contratto da autonomi sono tutti studiati per aggirare la legge, sia quella che regola l’attività degli ISF che quelle del lavoro con false partite IVA. Le aziende che fanno ancora ricorso a questo tipo di contratto lo fanno per garantirsi una forza lavoro a basso costo risparmiando su tasse e contributi previdenziali. Consapevoli del fatto che i giovani hanno bisogno di guadagnare qualcosa per crearsi un minimo di indipendenza economica e che accettano, tanto per farsi la gavetta.
Ma se l’AIFA latita …
Related news: Assogenerici Code of Conduct