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. 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. As non-EU nationals, do you want to work in Italy as a highly skilled worker? Below is information on the conditions to be followed and the procedures to follow, as well as the rights you will be entitled to during your stay. 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. You must sign a residence contract (in Italian) and present a passport and travel documents. 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). It is important to check conditions such as agreed holidays, notice, sick leave, how the salary is paid (each month or at a different frequency) and what happens during the Christmas period and the long August holidays (if most of Italy, and probably also the school, is closed for 2-4 weeks).
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.