Professionals, green light for exemption from contributions


30/07/2021 – It was published on Tuesday 27 July on the institutional website of the Ministry of Labor and Social Policies on inter-ministerial decree with the rules and requirements that professionals and self-employed workers, affected by the Covid-19 emergency, must comply with in order to obtain contribution exemption.

This is the measure financed by the specific fund established by the 2021 Budget Law with an initial budget of € 1 billion e refinanced by the Sostegni Decree with an additional 1.5 billion euros, for a total of € 2.5 billion.

Contribution waiver, the recipients

The initiative is intended to finance the partial exemption from the payment of social security contributions due for 2021 by:
– self-employed workers and professionals enrolled in the INAIL social security funds, including workers who are members of companies and professionals who are members of an associated firm (these subjects are reserved 1.5 billion euros);
professionals enrolled in the management bodies of compulsory forms social security and assistance (pursuant to Legislative Decree 509/1994 and 103/1996) (to these subjects it is reserved 1 billion euros).


Contribution waiver, how to get it

To obtain the exemption it is necessary that the subjects have received a total income not exceeding 50,000 euros and have suffered a drop in turnover or the fees in the year 2020 at least 33% compared to those of the year 2019. These requirements do not apply to subjects who started the activity in 2020.

For professionals enrolled in the management bodies of compulsory forms of social security and assistance, the income is identified according to the cash principle as difference between income or remuneration received and costs inherent to the activity.

To be entitled to the benefit, professionals, for the period covered by the exemption, must not be holders of a subordinate employment contract nor of one direct pension.

The exemption must be requested from only one social security institution and for only one form of compulsory pension and has a maximum individual ceiling of 3,000 euros every year. The exemption concerns the total social security contributions pertaining to the year 2021 and expiring by 31 December 2021, with the exclusion of supplementary contributions.

The use of the benefit is subject to the possession of the contribution regularity. The crediting of the exempted contribution on the subject’s insurance position is subject to the full payment of the portion of the compulsory contribution not subject to exemption.

Professionals registered with private funds must present the ask your cashier by October 31, 2021.

For the others, the deadline is set at July 31, 2021, term decided at the time of the adoption of the decree (May 17, 2021) and that it could be extended.

Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.

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