Tax and compliance in amateur sports employment

Tax and compliance in amateur sports employment

The sports reform has rewritten the rules on work in amateur clubs: sports fees are now employment income (as an employee, under a co.co.co. continuous coordinated collaboration, or as a self-employed person), bringing new protections and new obligations for ASD and SSD amateur sports clubs.

Tax threshold: amateur sports fees are exempt from IRPEF (Italian personal income tax) up to 15.000 € a year; above that, only the excess is taxable.

Social security: sports co.co.co. arrangements trigger registration with the INPS Gestione Separata above 5.000 € a year, with transitional reduced rates and contributions computed on 50% of the taxable base until 2027.

Compliance: filings with the RAS (Registro attività sportive, the register of sports activities) replace the ordinary hiring notices up to certain thresholds, the libro unico del lavoro (single labour ledger) is kept in simplified form, and a payslip is required above the threshold.

The firm assists ASD and SSD clubs and their collaborators in characterising each relationship, in managing the thresholds and in dealing with inspections, heading off the most costly reclassifications.

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