Important Information for Guest Speakers and Occasional Service Providers (Freelance Work or Services)

Letter of Engagement (LoE) A Letter of Engagement (LoE) must be signed in advance before any session takes place. Under Italian employment law, access to the Monash University, Prato campus to deliver a session is not permitted without there being a signed LoE in place.

Information to be provided For the proper management of the service and its payment, the following details must be provided to our staff:
full name and surname, place of residence, date and place of birth, tax code, bank details (IBAN and BIC), and a verification document showing proof of bank details (e.g. bank statement or bank letter).

Social Security Documentation Contractors resident for fiscal purposes in another EU/EEA country are required to provide an A1 certificate issued by their national social security authority, confirming the applicable social security regime. Contractors resident outside the EU/EEA may be required to provide an equivalent document issued by the competent authority in their country of residence, where applicable under international agreements or local regulations. Payments may be delayed until the required documentation is received.

Fee The amount agreed in the LoE is inclusive of all taxes and deductions, including those borne by the University. Please note that the withholding tax rate for service providers with tax residence outside of Italy is 30%, instead of 20%.

Travel Expense Reimbursement Transfer costs incurred to reach the Prato campus cannot be reimbursed. Documented expenses may be reimbursed only when they are an integral part of the service itself (for example: a travel ticket purchased to accompany students on a museum visit, or a bottle of water purchased during a field trip). Guest lecturers residing outside Tuscany must inform the Academic Programs and Student Services office of this detail before the Letter of Engagement is signed.

Receipt for Occasional Freelance Work Upon completion of the service, the service provider is required to issue a receipt for occasional freelance work (“ricevuta per prestazione occasionale”). This document is required in order to process payment.
Those unfamiliar with this type of document will find numerous templates and video tutorials online. If in any doubt, we recommend consulting your own accountant or tax consultant.

The receipt must include the mandatory INPS self-declaration, indicating either the applicable INPS exemption or the applicable INPS rate.

Services managed via the Coupa portal Where the service has been arranged through the Coupa portal, the service provider must follow the specific procedure for that portal, in place of the instructions above at Receipt for Occasional Freelance Work.

Additional resources: https://youtu.be/6xTHvE1DeMs?si=DsQb418zTItnEQH5

This video link is provided solely as an example to support Occasional Service Providers in completing relevant documentation. It is an external resource and is not produced, maintained, or endorsed by the University. While every effort has been made to ensure its usefulness, the University does not guarantee the accuracy, completeness, or ongoing relevance of the content. For any questions or clarifications, users are advised to consult their accountant or financial advisor.