New tax rates for self-employed
For artisans and merchants, farmers and agricultural workers, project workers and professionals with no separate operating cash contribution rates increase from 2012 funding due to the government's pension reform Monti. More contributions to be paid for all self-employed. But also some protection for some more.
The maneuver on the pension system launched by the Government Monti has substantially changed the requirements for access to retirement of workers. It has gone from retirement with the quota system and the floating window, later to be replaced, the new early retirement. In addition to the changes in requirements for access to early retirement through the years of contributions, was also modified the old age pension, which is instead linked to achieving their age.
For all there was a higher retirement age, taking into account the requirements of adaptation to life expectancy, the mechanism that evaluates the ability of an individual to extend his 65 years of life.
The changes to the self-employed. The Decree Law no. 201 of 2011, subsequently converted into Law no. 214 of 2011, with regard to self-employed workers has raised the age requirements and of contributions to their pension, as for employees. So new requirements for retirement and for obtaining early retirement.
Rise in contribution rates. In addition to the changes in common with the employees, the Maneuver Monti initiated against self-employed workers (artisans and traders, farmers and agricultural workers, project workers, professionals without cash and enrolled in the separate management, etc..) Also further news with regard to the contributory system. There has been a substantial revision of tax rates, an increase in the fee due. In addition there has been a revision of the rates of computation, useful for calculating pension.
The self-employed pay contributions of their own pockets and are therefore directly concerned about the changes to contribution rates. We analyze all these aspects.
SUMMARY:
The old-age pension and early for the self-
Contributions for artisans and merchants
Agricultural workers and farmers
Professionals without cash and separate management
The old-age pension and early retirement for the self-
Aligning self-employed and employees. One of the objectives of the maneuver, to be achieved in the coming years, is the alignment of the requirements for the retirement of self-employed workers to those provided for employees. So for workers craftsmen, traders, agricultural workers, the project or contract workers and professionals of the separate management, there will be a substantial alignment with employees.
Requirements for the new old-age pension. The self-employed men in 2012 can retire at 66 years of age with old-age pension, while the self-employed may retire in 2012 to 63 years and 6 months. The alignment will be made for women by 2018, when for the old-age pension will be needed 66 years. In 2018, in fact there will be an alignment of the requirement at 66 years of chronological age for all workers, both women and men, both employees and self-employed, both in the public and private sectors. From 2021 for all the old-age pension will go to 67. For more information, see the deepening of the old-age pension.
Requirements for the new early retirement. In the case of the new early retirement, which has essentially replaced the previous quota system with which he was an early retirement with pension, the law does not distinguish between self-employed and employees, but between men and women. If the retirement pension in force until 2011 you could retire with the share of 97 with at least 61 years of age and 35 years of contributions, or, alternatively, you had to have 40 years of contributions, with the new early retirement which replaced the old system it will take 41 years and 1 month of contributions for women and 42 years and one month of contribution for men. So raising the requirements, which among other things will increase in 2013 due to increased life expectancy, the same for everyone.
The self-employed among penalized. There are some self-employed people who are penalized compared to employees in the private sector. It is the workers who accrue seniority requirements during 2012. The reform is fully applicable to them and therefore do not qualify workers who reached the old portion 97 provided for in the pension system until 2011 (then 62 years of age and 35 years of contributions), they can still log on to retirement, although the age of 64. These self-employed workers remain at work a year longer than the employee in the private sector that reaches 96 in 2012. For more information see the adversely affected by the pension reform.
The increase in contributions for the artisans and traders
For workers and artisans for traders is taken from 2012 a gradual increase in contributions. The contribution rates rise by 1.3 percentage points in 2012 and then rise by 0.45 percent each year until the percentage of 24% for holders of any age and adjuvants or co-workers over the age of 21 years old. As for adjuvants or co-workers under the age of 21 years, always to the effect of 1, 3% in 2012 and 0.45% for subsequent years, there will be a percentage equal to 21% in 2018.
This is the provision in paragraph 22 of Article. 24 of Decree Law no. 201 of 2011. A significant increase in contribution rates, which increased from 20% in 2011 to 24% in 2018 (or from 17% to 21% for adjuvants or co-workers under the age of 21 years). This is for the first tax bracket, the second must be increased rates of 1%, then in 2018 you will have a contribution rate of 25% (or 22% for adjuvants or co-workers always under the age of 21 years). For more information, see the study on contributions from 2012 to artisans and traders.
The contributions owed by agricultural workers and farmers
As for the artisans and merchants, even for workers in the agricultural sector of the increases come on the rates for the payment of contributions. Farm workers, farmers and small farmers, it will gradually increase the rates from 2012 to 2018, the year in which there will be uniformity in the rate of funding to the extent of 24%.
This means that beyond the presence in less-favored areas or in normal areas, regardless of age or less than 21 years in the future there will be a rate equal for everyone. 24% will go to not only the rate of funding, but also the calculation rate. With advantages and disadvantages.
The transition will be gradual. The rates of the year 2012 will be as follows: normal areas switches to 21.60% (+1.3% compared to 2011) for agricultural workers over the age of 21 years and 19.40% (+1.6 %) for children under 21 years. While in disadvantaged areas passes respectively 18.70% (+1.4%) for over 21 years, and 15% (+2.2%) to children under 21 years old. For more information on all rates year after year, on the advantages and disadvantages of the amendment by Maneuver Monti, see the contributions in 2012 for agricultural workers.
The new protections for registered professionals to manage separate INPS
For students enrolled in the separate management of the increases in contribution rates had arrived one month in advance of the maneuver Mountains of December 2011. In November of 2011, in fact, by law no. 183, the Government increased by one percentage point every contribution rates of the separate management INPS. So percentages paid worker and at the expense of the customer higher, starting from 1 January 2012. For more information, see the contributions 2012 for the separate management.
In addition to work on pension matters relating to the substantial changes on how to access the board (from the cancellation of the quota system, the introduction of a new old-age pension and a new early retirement) and on the rates of funding for contribution, the Monti government also intervened in favor of the professionals with no cash and on aspects other than those contributions. The changes, or rather extensions, related to the protection of the worker in the event of suspension of the employment relationship.
Have been extended to the professionals without the cash daily sick pay and remuneration for parental leave within the first year of a child's life. These protections, including subscribers to the separate management, were previously dedicated only to project workers.
21/03/2012
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Translated via software
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Source:
Italian version of CercaGeometra.it