Le aliquote 2022 per gli iscritti alla Gestione Separata Inps

In the recent circular no. 25/2022 INPS has announced the contribution rates to be applied for the year 2022 to members of the INPS Separate Management.

Collaborators and similar figures:

• article 2, paragraph 57, Law 92/2012 has established that, for subjects registered exclusively in the Separate Management referred to in article 2, paragraph 26, Law 35/1995 (such as for example coordinated collaborators and partners of limited liability companies who receive remuneration as directors, associates in participation with the contribution of work only , occasional self-employed workers who have exceeded the threshold of 5,000 euros, door-to-door salesmen if the remuneration received in year exceed the amount of Euro 6,410.26…,) the contribution and calculation rate is established for the year 2022 at 33% ;
• Law 81/2017 containing ” Measures for the protection of non-entrepreneurial self-employment and measures aimed at promoting flexible articulation in times and places of employment ” has provided that, starting from 1 July 2017 , for collaborators , research fellows and PhD students with scholarships, holders of administrative offices , statutory auditors and independent auditors , registered exclusively in the Separate Management, not retired and without a VAT number , an additional contribution rate of 0 is due ,51% ; this rate, starting from1 January 2022 , increased to 1.31% as a result of the change introduced by article 1, paragraph 223, Law 234/2021 .

On the other hand , the fees paid as:

• members of commissions and colleges ;
• administrators of local authorities ;
• door-to-door salesmen ;
• occasional self -employment activity ;
• associates in participation that have not yet ceased;
• doctors in specialist training .

The INPS circular 25/2022 then specified that these rates are added to those already in force equal to:

• 0.50%, established by article 59, paragraph 16, of Law 449/1997 (useful for financing the cost deriving from the extension of protection relating to maternity, family unit allowances and sickness, also in the case of no hospital stay);
• 0.22%, established by article 7 of Ministerial Decree 07.12.2007, in implementation of the provisions of paragraph 791 of Law 296/2006.

For subjects already retired or insured under other compulsory social security forms, the rate for 2022 is set at 24%.

Professionals:

• article 1 , paragraph 165 , of the 2017 Stability Law (Law 232/2016) established that starting from 2017, for self-employed workers, holders of a tax position for VAT purposes, enrolled in the separate INPS management and who are not enrolled in other compulsory pension schemes and are not pensioners, the contribution rate is set at 25% ;
• however, the provisions relating to the additional contribution rate of 0.72% (protection relating to maternity, family unit allowances, hospital stay, sickness and parental leave) were not changed;
• Article 1 , paragraph 398 of the 2021 Stability Law provides for an increase in the rate of 0.26 % for 2021 and 0.51 % for 2022 and 2023 . The contribution is paid by the self-employed worker and is aimed at meeting the charges deriving from the establishment of the ISCRO, the extraordinary income and operational continuity allowance.

For subjects already retired or insured under other compulsory social security forms, the rate for 2022 is set at 24%.

Therefore, the rates due for the contribution to the Separate Account for the year 2022 are overall set as follows:

These rates are applied with reference to the income earned by members of the Separate Management until the income ceiling is reached, which for the year 2022 has been set at €105,014 , while the minimum income for crediting contributions amounts to €16,243.

For collaborators and assimilated figures , the distribution of the contribution burden between collaborator and client is established in the measure respectively of 1/3 and 2/3 , while the obligation to pay lies with the client company which must make the payment by 16th day of the month following that of the actual payment of the remuneration using the electronic F24 form (or “F24 EP” form) for public administrations.

As regards the professionals enrolled in the Separate Management , the contribution burden is entirely borne by them and the payment must be made using the F24 form at the tax deadlines set for the payment of income taxes.

Circular no. 25/2022 of INPS finally recalls that, as provided for by article 51 Tuir , the sums paid by the 12th of January are considered received in the previous tax period (extended cash principle).

It follows that the payment of contributions in favor of collaborators referred to in article 50, paragraph 1, lett. c-bis, whose fees are assimilated to employee income, refers to services rendered by 31 December 2021 and therefore the contribution rates envisaged for the 2021 tax year must be applied.