Briefing on Misclassified Employment: The 'False Freelancer' Phenomenon

Executive Summary

This document synthesizes an analysis of misclassified employment, commonly known as the "false freelancer" (falso autonomo) phenomenon. This issue arises when a worker, formally operating with a VAT registration (Partita IVA), is substantively treated as a subordinate employee. The primary motivation for employers is to circumvent the costs, legal obligations, and worker protections associated with traditional employment, such as social security contributions, paid leave, severance pay (TFR), and protection against unfair dismissal.

The central legal tenet governing these cases is the Principle of Substance over Form (Principio di Effettività), where the actual day-to-day realities of the working relationship take precedence over the forma ...