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2 - 5 June 2022
Feb 14, 2023

Sport Reform: what will change?

The legislative decree has been applied and the Sport Reform finally enters into force. Learn what has changed

As the article published by "La Palestra" explains, thanks to the approval of Legislative Decree 36/2021, from January 1st 2023, several reforms concerning the sports sector have finally come into force. It's called "The Sport Reform" and its main objective is to bring positive changes to those realities managing sports activities and corporations.

The main points on which the Reform is developed are 4:

1. The civil aspects;

2. News related to sports work;

3. News related to the social security and tax treatment of amateur work;

4. News regarding obligations.

For what concerns the civil law aspects, one of the main innovations regards sport bodies, which from now can present themselves under the juridical form of a cooperative.

Furthermore, from now on sport bodies will be obligated to carry out the sporting activity in a main and exclusive way, while activities carried out differently will have to be made explicit in the statute.

The figure of the sport worker has always been the subject of doubts and perplexities, which is the reason why the Sport Reform has decided to clarify it definitively.

The sport worker can be, in addition to an athlete, a fundamental figure supporting the well-functioning  of a specific sporting activity. This category includes athletes, instructors, technical directors, coaches, athletic trainers, sports directors and also all those members who carry out useful work for the purpose of carrying out sporting activities.

The figure of the sport amateur will no longer exist and the collaborations will be classified as of volunteering or workers.

Moreover, the distinction between professional and amateur sports worker will be eliminated; from now on, professional sports clubs will be for profit, while amateur ones will not.

Furthermore, all sports workers will be able to guarantee ordinary provisions in the field of social security, protection from illness, pregnancy, involuntary unemployment, protection of safety, etc...

A further change concerns the fees of amateur athletes; the general fees will be added to the prize ones, and for this reason taxed at 20%.

Volunteers, on the other hand, will carry out activities for free, with the exception of reimbursement expenses.

Turning now to the social security treatment, it should be remembered that in regards to amateur and professional workers, it will be managed by the INPS Sports Pension Fund, while for self-employed workers and those of the amateur sector, by the separate section of the INPS.

The exemption from social security contributions is free up to Є 5000 per year, while for higher earnings there are different social security rates.

For subordinate employment relationships, the rate of 33% is applied, for the rate of 25% (year 2023), for self-employed workers the rate of 25% (25.72%) and for sports workers already enrolled in compulsory social security schemes the rate of 24%. All social security rates (except for that for subordinate employment relationships) will be reduced to 5% for the next 5 years, therefore until December 31, 2027. Furthermore, the taxable base on which to calculate the social security portion is reduced by 50%. while for the assistance part it is integrated with the part exceeding Є 5000.

Finally, the obligations will be simplified and digitized through the use of the National Register of Amateur Sports Activities (RNASD).

Through the RNASD, it will not only be possible to manage the data on the employment relationship for amateur sports , replacing the communications to the employment center, but it will be also possible to manage the obligations relating to the L.U.L and the monthly communication of the INPS.

We understood that the Sport Reform is a complex issue, which will affect various Italian realities. Because of its importance and its complexity we have decided to talk also about it at RiminiWellness. The conference will be held on 1 June. Don't miss it! To buy your ticket click here 

To learn more read here the full article