The context and consequences of collective dismissal for independent workers. Independent worker Tommaso received a collective dismissal notice on December 31, 2026, and intends to open an VAT account as a freelance professional in 2027.

This process requires particular attention, especially concerning the discipline of suspended causes provided for by law. The issue of access to the penal regime is particularly important when the employment relationship ends on December 31st but the employer corresponds with the skills of termination date in January of the following year, including incentive to leave, notice compensation, unearned holidays, production bonuses, and additional vacation rates.

It is necessary to distinguish, particularly, the effective cessation date of the employment relationship, the moment of receiving sums and their tax qualification. The law provides a cause of suspension for those who have received, in the preceding year, income from work or equivalent above the threshold set by the law.

For the year 2026, the limit is fixed at €35,000. However, it also stipulates that verifying the income threshold is irrelevant if the employment contract has ended. Therefore, even though the subordinate employment contract ends on December 31, 2026 due to a collective layoff, exceeding the income threshold in 2026 does not prevent access to the supplementary pension system in 2027. Additionally, Tommaso received an ultimatum from his former employer on January 27, 2027, requiring him to pay a fine of €1,800, which includes: incentive to leave, missed notice compensation, delayed holidays/paydays, production bonus for 2026, and social security contributions for 14 months (sixths of the month).

This ultimatum can be considered as an obstacle cause? Finally, Tommaso needs information on how to proceed to obtain the mandatory regime in 2027, taking into account his specific conditions and potential future consequences. Accessing the mandatory regime requires attention and careful preparation, especially when dealing with self-employed workers who have received collective dismissal. It is important to remember that obstacles may affect the possibility of accessing the mandatory regime, but also the possible consequences of the collective dismissal. For further information and advice, Tommaso is invited to consult a specialized lawyer in this area, such as Federico Manfredi, Lawyer in Milan - Partner Carnelutti Law Firm.

Accessing the fraudulent regime can be an important step for self-employed workers who want to continue working after a collective dismissal, but it is necessary to take all the right measures to ensure its application and integration into legal procedures.