This is why the flat tax is no gift to the self-employed

To those who fan the flames of conflict between workers, saying that Flat tax Of self-employment is a gratuitous gift, we should calmly note that given the total wage and total business or self-employment income of €60,000, we have the following:

1. The employee deducts the contributions in the amount of 5,400 (9%), and on the remaining taxable income, the Irpef upwards by 16,378 euros, thus obtaining a net disposable income of 38,222 euros;
2. Self-employed persons with flat tax who are registered with INPS separate management deductions of 15 thousand euros (25%) and, on the remaining taxable income, a flat tax of 15% of 6,750 euros, thus obtaining a net available income of 38,250 euros.

If the same calculations are made for lower levels of gross income, The self-employed with a flat tax not only continue not to be privileged, they remain subject to punishment (Lower, fortunately, than it would be without the flat tax.)

to know more

1. Does the government help tax evaders? It’s a dance

It would therefore be very pertinent to understand that, pending a fundamental systemic reform of the tax and social security burden on all income from employment, a flat tax of single VAT figures does not constitute a systemic tool. Make autonomy distinctbut it is the systematic tool for trying to reconcile the various tax wedges and contributions and, therefore, the levels of net disposable income that everyone “earns”.

Henry Zanetti, Eutekne. informationsNovember 24, 2022