ENPALS What categories of workers must subscribe to ENPALS? As per DLCPS n. 708 of July 16th 1947 and DD.MM. passed by the Ministry of Labor on March 15th 2005, all those who work in the entertainment industry as well as sport professionals (law number 366/73 and law n. 91/81) must subscribe to ENPALS (Table, Groups A - B – C). Who must register the worker? The employer (Table of Activities). What is meant by employer? Anyone performing the following functions can be considered an employer: The organizer of any type of entertainment activity; The manager of an entertainment company that operates on the national territory (orchestras, theatrical companies, etc.). What is a practice certificate? The practice certificate is a document requested by the employer to safeguard workers belonging to all categories 1 through 14 and those belonging to category 25 (ENPALS Memorandum n. 21 of June 4th, 2002). Law 350/2003 (Financial act of 2004) introduced the possibility for self-employed workers to complete all contribution requirements on their own, including the request for the practice certificate and all tax payments (ENPALS Memorandum n. 17 of June 17th, 2004). In which cases must the employer pay the cautional deposit? The employer must pay the cautional deposit for all workers that fall into the A group (Table, Group A), at the first registration of the activity, or in case arrearage. Which are the worker’s obligations and requirements? Workers do not have any obligations, on the contrary they are protected by the social security law. All obligations and requirements must be fulfilled by the employers. Is it necessary for self-employed workers to have a VAT registration number? Not necessarily, it depends on the position of the individual worker. The employer must pay the contributions relating to the artistic performances of both workers who are registered as “employees” and for workers formally registered as “professionals”. What is the amount due to ENPALS for the filing procedure? No payment is necessary for the filing procedure that can be effected at any SIAE office. It is necessary however to pay the contributions. How are contributions paid? SIAE’s offices do not have the duty to collect the contributions. The payment must be done directly at the bank or at the post office through form F24.