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The 2021 Contribution Exemption for Craftsmen, Traders and Farmers: How it Works

The 2021 Contribution Exemption for Craftsmen, Traders and Farmers: How it Works

The Executive Decree for the Regulation for Exemption from Contributions for the year 2021 for the self-employed and professionals stipulated in the Budget Law 2021 has been completed, and the concerned groups are different:

  1. Artisans, tradesmen and farmers joined the private INPS department
  2. Self-employed workers and collaborators registered in the separate account
  3. Professionals with cashier.
  4. Temporarily Recruited Retirement Workers as Covid Emergency Collaborators.

It also includes corporate members and professionals who are members of the associated company

Let’s see below, on the basis of the draft issued yesterday and awaiting publication in the Official Gazette, in particular the amount and how the exemption applies to self-employed workers registered with the INPS private administration, namely:

  • Craftsmen and business operators,
  • Directing farmers to farmers and settlers, with their collaborators
  • Registered in a separate account.

It will be necessary to apply to INPS as soon as the institute’s instructions are available.

What is a contribution exemption?

The decree provides for a partial exemption from cTotal Social Security contributions must be paid in installments or advances by 31.12.2021

  • Excluding bonuses and contributions from INAIL
  • A maximum of 3000 euros per year, recalculated on a monthly basis for each worker

It should be noted that the rate of imputation for social security purposes has not changed.

the art. 2 It specifies, however, that the exemption applies to the applicable tariffs for 2021 for the owner and each cooperator in the family and does not apply a maximum of 3,000 euros per unit, according to the criteria for months of activity of the worker.

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  • For artisans and tradesmen, the exemption applies only to fixed contributions.
  • For subjects that are not obligated to pay the minimum contribution and for a separate account, the exemption relates to the total contributions calculated on the income due for payments made for the year 2021.

Also of note is that INPS will verify compliance with spending limits andIf the limit is exceeded, applications will not be rejected but support will be reduced in proportion to the audience Beneficiaries, who will eventually have to consolidate payment.

Requirements for exemption from independent participation

To obtain the exemption, self-employed artisans, merchants, direct farmers, farmers and small settlers must:

  • To be registered with the INPS Relative Special Department as of January 1, 2021:
  • They must have received in the tax period of 2019 a total income of not more than 50 thousand euros resulting from the activity for which they are registered to run. The reference income is determined in the taxable income shown in the return submitted before the deadline for submitting the exemption request . For direct farmers, farmers and settlers, income from related activities must be included (Article 2135 of the Civil Code)
  • They must have experienced a decrease in the turnover / fee rate of at least 33% in 2020 compared to 2019
  • They must not be holders of secondary employment contracts, except for intermittent work without a call allowance
  • They should not have a direct retirement pension except for a disability allowance
  • Keeping up with the rest of the compulsory social security and social welfare contributions
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Attention to people who started the activity in 2020, the first two requirements do not apply

Waiver of Contribution 2021 How to Apply

The application must be sent to INPS by July 31, 2021 following the form and instructions that will be published by the Institute for Social Security

A self-certification will be attached to the above requirements, which also states:

  • From Not to submit an application to another form of social security for the same fine
  • Not to exceed the individual amount of EU aid provided for in the “temporary framework” Government assistance measures in the current “Covid 19 emergency.”