Voucher PrestO 2018 Inps: what is it and how does it work?

edited by Dr. Giuseppe Marrone

The PrestOvoucher 2018 Inps, is the new contract of job occasional 2018 provided for by article 54 bis “Discipline of occasional services.

The PrestO acronym of Occasional Performance, is therefore the new good job Inps that replaces the old vouchers abolished by the government Gentiloni, from 17 March last, in order to avoid the referendum on vouchers proposed by the CGIL and also validated by the Constitutional Court. The new voucher PrestO 2018, compared to the old occasional work voucher, can also be used in the agricultural sector and by all companies up to 5 employees.

Each voucher has a value of 12.41 euros gross of which:

– EUR 9 per net hour paid to the lender;

– EUR 2.97 of contributions separately managed by INPS,

– EUR 0.32 in INAIL contributions and

– EUR 0.12 in operating costs;

for a net amount of EUR 9.

For employers and casual workers, there will obviously be new rules regarding both the limits, the fulfillment and how to request and use the new vouchers.

According to the new instructions, in fact, soon, can be used only by certain companies with specific requirements, will have a higher cost for companies, cannot be purchased from banks and tobacconists and employers must communicate to the INPS the data of the provider, the place and the working time.

With regard to the latter, it is important to highlight that the new 2018 casual employment contract, soon, provides for very precise time limits in addition to the recognition for the worker of the right to daily and weekly rest.

The farms will only be able to use it if, until the previous year, they were already entered on the lists of agricultural workers.

New limits for annual remuneration

– EUR 5000 per year for the employer;

– EUR 5000 per year for the worker;

– EUR 2500 per year is the maximum wage per employee per client.

The voucher is paid directly by the INPS electronically, by bank or postal transfer, by the 15th of the month following work.

In fact, in order to use PrestO, they will be obliged to transmit certain data electronically to the INPS or through contact centers.

The sending of the communication INPS occasional employment contract, must be made at least one hour before the beginning of the service.

The mandatory data to be communicated will be:

– Personal data and identification of the worker;

– Place where the service will be performed;

– Purpose of the service;

– Date and time of commencement and end of the occasional service;

– Compensation agreed between lender and principal.

For employers who do not comply with the new rules of communication of vouchers soon, there are penalties ranging from 500 to 2,500 euros. In addition, the contracting authority is required to recruit a maximum of 280 hours if the limits of early pay or the maximum allowable occasional working time are exceeded.