Once the 5,000 euro limit is reached, the school can employ the teacher with another type of contract, although it is possible to continue working beyond this limit if the calculations and payments of taxes and social security become more complex, like a worker. This type of contract governs „normal“ employment relations in Italy. It provides for indeterminate working time and guarantees the worker more protection than any other type of contract in Italy, since there is no deadline and the conditions for dismissal are strict. The objective of this type of contract is to recruit staff for a limited time. A fixed-term contract can last up to 36 months, including possible extensions. Measurable limits are generally set by national collective agreements (NACs). Under Italian law, the overall number of fixed-term contracts must not exceed the 20% threshold of the permanently recruited workforce. An employment contract must describe in detail the terms of the employment relationship between the two parties, the employer and the worker, including professional title, salary, responsibilities, duties, obligations, sick pay, leave and notice periods. Your employer must submit an application or notification (if he/she has signed a Memorandum of Understanding with the ministry) a contract at the Central Immigration Shop in the „Prefettura“ of the relevant province. „Be careful if a school asks you or requires you to put a VAT ID number.“ In the first two years in this region, the type of activity you can do as a highly skilled worker must correspond to the nature for which a work permit was issued. The change of employer must be approved by the territorial directorate of labour.
This has the advantage of paying less tax and, as a rule, a higher net salary, but its total duration in one year is limited to a maximum of 183 days, after which the teacher is automatically resident in Italy and must therefore levy Italian taxes on his salary (and must recover any tax paid in the United Kingdom that has a double taxation agreement with Italy). Within eight days of arriving in Italy, they must apply for a one-stop-shop residence permit for immigration to the „Prefettura“ of the relevant province. The second type of contract will be a short-term, fixed-term contract, which can be used by all employers up to a maximum of 5,000 euros per year. Decisions on visas and residence permits can be challenged within 60 days of notification before the Regional Administrative Tribunal. (Update 2019) This is a very complex subject, but below is a brief summary. There is also a temporary version of this contract (against a tempodeterminato), with different conditions depending on which government is in power. The salary of a teacher with this type of contract has withheld 20% tax advance – make sure that you receive from the school, in February/March of the following year, the official declaration that this 20% was actually paid to the tax authorities. You will then have to file a tax return and pay more taxes (about the same again), based on your total salary the previous year. Finally, remember that this is not legal or financial advice – you should always consult an accountant or lawyer with everything you don`t know how to do.
Their work permit is in accordance with the employment contract and lasts for a corresponding period: the type of final contract is in fact only a consultancy contract for freelance teachers who have become what the British would know as „retailers“. After five years of continuous and legal residence, long-term residence status is granted to the EC. If the employer`s proposal is accepted, the one-stop shop for immigration will communicate the decision of the Italian Embassy in your home country and you will get a visa.