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Exemption from professional and self-employed contributions: a limit of 3,000 euros per year

Exemption from professional and self-employed contributions: a limit of 3,000 euros per year

Here is a textMinisterial decree with procedures, details and deadlines For requests to obtain the contribution deduction for the year 2021 stipulated in the General Budget Law of Professionals and all self-employed. There is still no publication in the Official Gazette

On the first reading, the following changes appear:

  • The exemption is partial within the individual maximum of 3,000 euros per year
  • The final percentage of exemption can be revised based on application monitoring To be received by institutions (both INPS and Casse) in order to guarantee support in proportion to the number of beneficiaries
  • It is possible to request a refund of the amount already paid by November 30, 2021
  • Self-employed persons who were not active in 2019 are not subject to rotation requirements
  • For retired subjects, the exemption is recognized as limited to periods Freelance assignments related to the COVID emergency

Below we summarize what it is and to whom to deal with withholding of 2021 contributions and the actions envisaged in any case, for operations, it will also be necessary to wait for the INPS circular and the specific instructions for each Social Security Fund.

2021 Contribution Exemption for Independent Professionals, Resources, and Concerned Groups

The 2021 Budget Law stipulated the establishment of a fund to exempt from social security contributions for the year 2021 due as follows:

  • Self-employed persons registered in the departments of private craftsmen, tradesmen, direct farmers and farmers
  • Self-employed persons registered in a separate department of INPS
  • Professionals with social security funds
  • Retired but temporarily appointed doctors, nurses, and health workers To face the Covid emergency.

The fund had an initial financial endowment of € 1 billion. After that, the Sostegni decree increased the available resources to 2.5 billion euros.

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The decree divides them 1.5 billion for those registered in the administration of INPS, 1 billion for the formal banks.

Also see sMost important professional contributions: Some requests come prematurely.

Professional Contribution Exemption: Requirements and Deadlines

As mentioned, the article of the law provides for exemption from welfare and social security contributions, with the exception of INAIL bonuses for:

1- Self-employed workers, professionals registered with INPS social security funds, and professionals registered with private pension funds have the following requirements:

  • The total income of 2019 does not exceed 50,000 euros
  • Who experienced a decrease in business volume or fees in 2020 of at least 33 percent,
  • To be in compliance with the compulsory contribution

2- Doctors, nurses, and other professionals and operators referred to in Law 3/2018 He was temporarily hired for the Covid 19 emergency and has already retired.

Monitoring spending limits will be entrusted to social security institutions that will report the results to the Ministry of Labor and Social Policy and the Ministry of Economy, and if potential deviations emerge, even in the future, further applications will be rejected.

Discount for professional and self-employed contributions: application deadlines and refunds

Requests for exemption from contributions must be submitted:

  • To INPS by July 31, 2021 by members enrolled in separate administration
  • By October 31 in special lockers by specialists registered to order
  • By November 30th, to seek damages that may have already been paid

Contribution Exemption – the process for issuing the decree

It must specify the Ministry of Labor in detail Within 60 days of the budget coming into effect, and thus by 1 March 2021 methods and standards Instead, it was also prolonged by the government crisis in February and the relay race between ministers. Last week, current Labor Secretary Orlando responded to a parliamentary question by promising an accelerated process. that happened

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As the Minister noted, from a broader perspective,“It is also necessary to pay special attention to self-employment as part of the structural reforms that must accompany the restart phase and revitalize the development path, particularly with regard to social safety nets.”In this regard, we also mention the recent institution ISCRO unemployment allowance for the self-employed, which is already worth the additional contribution from members but is also waiting for a precise definition of the protection that must be guaranteed for the self-employed. .Read about the article ” ISCRO separate department executive decree is missing“.

Reactions were numerous with the swift implementation, from Confcommercio to ADEPP, the Association of Social Security Funds.

As the May 16 deadline approaches, many politicians are calling for a speedy entry into force or legislative intervention that postpones the deadline, perhaps with a new Sostegni bis decree in preparation.