Ancona Court rules pharmacists hired via VAT are subordinate employees

The Court of Appeal of Ancona has ruled that the relationship between a pharmacy company and several pharmacists, formally hired as independent contractors with VAT numbers, was actually subordinate employment. In ruling no. 231/2026, the court determined that the professional activity performed by these pharmacists was indistinguishable from that of regular employees.

Key factors cited by the court included the pharmacists' adherence to set weekly hours, participation in shifts to cover opening times, the requirement to report absences, and the obligation to follow company directives regarding prices, discounts, offers, and suppliers. These elements demonstrated that the professionals were integrated into the pharmacy's organization and subject to the company's management power.

As a result of this classification, the INPS (National Social Security Institute) has been authorized to recover unpaid social security contributions. Federfarma has issued a circular to its members, warning that the formal type of contract is insufficient to establish autonomy; true independence must be evident in how the work is actually performed to avoid legal reclassification and subsequent financial penalties.