Separate Management INPS: new rates
In 2012 the percentage useful for the payment of contributions to segregated INPS has been elevated to a point. The rates go up by 1% and then the most widespread, one for project contracts, go to 27.72%. We see the system for calculating contributions, the income ceiling, the minimum for the INPS and the terms of payment.
The Italian pension system, with INPS as the main body, is based on multiple security management. In addition to the one dedicated to employees, including the management the most important of the welfare of Italy's most important one dedicated to professionals without cash and staff, project workers on everyone. This is the separate management INPS.
Registration for the separate management of INPS is mandatory for any person pursuing self-employed in the usual manner, though not exclusively. To do this management must also register for the employees or retirees in the event that also carry certain self-employment.
The management also has its own separate system of payment of contributions, with their contribution rates. The payment lies with the client in the case of reports of work on employees or on the part of the practitioner without all'associante cash or in the case of members in attendance. Starting in 2012, the rates vary on the rise, as well as the maneuver Monti has made significant changes with regard to access to pensions for self-employed. We see the news related to contributions to be paid and how.
Separate Management 2012: The increase in contributions
The 1% increase in the hold-separate INPS. One of the categories that had already experienced an increase in contributions was that of persons affiliated with the separate management of INPS. In fact, these workers were the first to look at the self-employed to raise the contribution rate and the rate of computation of pension benefits. Exactly there was an increase of one percentage point from January 1, 2012.
This provision was introduced by Art. 22 paragraph 1 of Law no. 183 of 2011 in mid-November, then a month in advance of the Law Decree no. 201 of 2011, that is, the Maneuver Monti, who has introduced some protections for professionals without cash, in addition to fundamentally change the system of access to pension, for employees but also for contract workers or self-employed separate management.
The workers of the Separate INPS. The increase in contributions applies to all the members of which are separate management: the pros without cash, professionals or retirees enrolled in another form the statutory pension, the holders of collaboration coordinated and continuous, ie the project workers co . co.pro, the term employment contract, the mini-term employment contract, casual workers with more than 5,000 Euros, the workers responsible for the sale at home, the casual workers or retirees enrolled in another form the statutory pension , the associate partners and associate partners or retirees enrolled in other form mandatory.
The contribution rates for subscribers to INPS separate management from 2012 are as follows:
• 27.72% of contributions due for employees (term employment contract, co.co.pro, mini co.co.pro, casual workers with more than 5,000 euro) with a percentage dependent on the worker of 9.24 % (one third) and at the expense of the buyer of 18.48% (two-thirds);
• 18.00% of contributions due for employees and retirees occasional or enrolled in another form the statutory pension, with a percentage paid by the employee pension of 6% (one third) and at the expense of the buyer of 12% (two-thirds);
• 27.72% of the contributions due for the associates in participation, with a percentage dependent on the worker's 12,474% (45% of the total) and at the expense of the buyer of 15,246% (55% of the total);
• 18.00% of contributions due for members or retired members to participate in other forms, statutory pension, with a rate dependent on the worker of 8.10% and 9.90% paid by the buyer;
• 27.72% of contributions owed by professionals without cash, at a rate of 4% to be charged to the customer by way of recourse against the gross compensation;
• 18.00% of contributions owed by professionals or retirees enrolled in another form the statutory pension at a rate of 4% always to be charged to the customer as compensation.
Taxable income. The percentage includes both the amount to be paid to the pension fund (IVS) is an 0.72% for the fund maternity and family benefits. With regard to the taxable income on which to calculate the contributions due, in the case of a collaborative relationship between a client and a co-worker (a project), the income is amenable to personal income tax, ie the gross compensation established in signed contract.
In the case of professionals holding a VAT taxable income is the difference between the fees received and costs incurred, and, as already mentioned, the practitioner can charge 4% to its customers by way of revenge.
Minimal, maximal and terms of payment
Terms of payment. The contributions must be made by the holder of contributory relationship (customer or associating) by the 16th day of the month following the payment of compensation by the model F24 (telematics in the case of a VAT).
For Professionals enrolled in the separate management the contribution burden is borne solely by the subjects themselves and the payment of contributions must be made via the F24 telematics, the tax deadlines required for the payment of income tax (balance 2011, the first deposit 2012 and second advance 2012). That's two payments, one in June and one in November, to the extent of 40% for each of the deadlines, and the balance in June of the following year.
Maximum annual income. INPS every year has a ceiling of income and contribution, beyond which the contributions are not due to separate management. The ceiling for the year 2012 amounted to € 96,149 and this figure you calculate the maximum rate of 27.72% or 18%, depending on the case. This is established by the INPS circular no. 16 of 2012.
Minimal for crediting contributions. Something different is minimal in this case useful for the crediting of contributions for the entire year in the extract and in the retirement account for the purposes of calculating the pension. INPS shall inform annually the amount of minimum contributions to be paid for the full year of credited contributions for the purposes of retirement. For the year 2012, the minimum amount to € 14,930.00.
Therefore the members for which the calculation of the contribution is made at the rate of 18 percent for the full year will be credited with an annual contribution of € 2,687.40 while the members for which the calculation of the contribution is done with the ' rate of 27.72 per cent for the full year will be credited with an annual contribution of € 4,138.60 (of which 4031.10 for pension purposes). If at the end of the predicted minimum was not reached, there will be a contraction of months credited in proportion to the contribution paid.
Compensation paid to employees by January 12, 2012. Taking into account the changes in tax rates (+1% from 1 January 2012), for the period of transition between 2011 and 2012, the payment of contributions in favor of those whose incomes are similar to those of employees, is application on a cash basis expanded on the basis of which the sums paid by 12 January 2012 shall be considered as received in the previous tax year. It follows that the compensation paid to employees by the date of 12 January 2012 and relate to services performed before December 31, 2011 are calculated by using the tax rates in effect in 2011. This provision is confirmed by circular no. 16 of 2012.
05/04/2012
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Translated via software
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Source:
Italian version of CercaGeometra.it