To calculate the net income of 1,500 euros, reference must be made to the total income for an entire year and a higher gross income from 23 to 43% may be necessary, to which social security contributions must be added.
Indeed there are two items of expense to be taken into account. La prima è quella relativa alle imposte, rispetto a cui l’attuale impianto normativo fiscale prevede una doppia possibilità: quella dell’adesione al regime ordinario con le tasse da pagare in proporzione al reddito generato, e quella del regime forfettario, su cui si applica invece una imposta sostitutiva fissa. La seconda voce di costo è quella dei contributi previdenziali, siano essi relativi all’Inps o ad altra cassa previdenziale.
- Earnings 1500 net per month with VAT, what is the net
- Operation of the net calculation for the VAT number in 2021
First of all, the first thing that has a profound effect on the earnings of a VAT number applied tax. Those who adhere to the ordinary regime are subject to a variable taxation based on their income. More precisely, the picture from the highest to the lowest bracket is as follows:
- over 75,000 euros (taxable income), 43% (rate), 25,420 + 43% on the part over 75,000 euros (tax due on intermediate income included in the brackets)
- from 55,001 to 75,000 euros (taxable income), 41% (rate), 17,220 + 41% on the part over 55,000 euros (tax due on intermediate income included in the brackets)
- from 28,001 to 55,000 euros (taxable income), 38% (rate), 6,960 + 38% on the part over 28,000 euros (tax due on intermediate income included in the brackets)
- from 15,001 to 28,000 euros (taxable income), 27% (rate), 3,450 + 27% on the part over 15,000 euros (tax due on intermediate income included in the brackets)
- up to 15,000 euros (taxable income), 23% (rate), 23% of income (tax due on intermediate income included in the brackets)
To calculate the net income of 1,500 euros, it is therefore necessary to refer to the total income for an entire year and a higher gross income from 23 to 43% may be necessary, to which social security contributions must be added.
Possono aderire al forfettario i contribuenti persone fisiche esercenti attività d’impresa, arti o professioni se nell’anno precedente hanno conseguito ricavi ovvero hanno percepito compensi, ragguagliati ad anno, not exceeding 65,000 euros; if they have incurred expenses for a total amount not exceeding 20,000 euros gross for ancillary work, for employment and for collaborations.
The flat-rate regime is characterized by the fact that income is determined using the cash criterion for both businesses and professionals. The income is calculated on a flat-rate basis by applying profitability coefficients divided by type of activity. A substitute tax of 5% or 15% is applied to the income thus determined, instead of the ordinary progressive Irpef rates.
Nel caso di adesione al forfettario, si segnalano ai fini dell’accesso al regime la reintroduction of the spending limit con riferimento al personale dipendente; il ripristino dell’esclusione dal regime per coloro che percepiscono un reddito di lavoro dipendente o assimilato di ammontare superiore a 30.000 euro; un regime premiale per chi emette la fattura elettronica; la concorrenza del reddito forfettario ai fini del calcolo delle detrazioni e deduzioni.
Chiara Compagnucci per BusinessOnLine –
Note:
With the flat rate scheme, in which it is easier to carry out the tax calculation, everything is processed in a flat-rate manner, on the basis of fixed percentages established for each ATECO code. In the flat rate scheme, it is not possible to download expenses directly. These are, in fact, calculated on a fixed basis, according to a percentage (o profitability coefficient) established for each sector or economic activity. Simplifying: GROSS INCOME – PERC. FIX EXPENSES – CONTRIBUTIONS PAID DURING THE SAME PERIOD = TAXABLE INCOME. Una volta stabilito il tuo reddito imponibile, si potrà procedere con il calcolo tasse e guadagno netto. L’aliquota scende fino al 5% per i primi cinque anni di attività (ovvero, per il cosiddetto regime forfettario start-up).
With the ordinary regime the tax calculation And net income it is much more complex: first of all, you need to enter the expenses incurred (if deductible) item by item. Subsequently, the different taxes will have to be processed, with rates that vary according to the income bracket.
For "ordinary" taxpayers, therefore, the advisable solution to find out the amount to be paid is to contact a financial advisor or subscribe to an online service of management of the VAT number which allows you to monitor turnover and evaluate future expenses. The tax calculation it is not the only evaluation to be made in order to know one's own net income why the taxes are not the only management costs to be incurred: there are also i social security contributions which vary according to the activity, with rates established by the relevant Social Security Fund
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Example (flat rate): Collecting €2,000 from an invoice, what is the net profit?
Revenue (collection) invoice: 2.000 €
Profitability coefficient (the profitability coefficient is a term that belongs to the flat-rate scheme. It represents the percentage to be considered, on the total turnover, to calculate the taxable income. Each ATECO code has a different profitability coefficient. For example, for those who carry out professional activities it is from 78%) Nell’esempio Laws: 67%
Taxable income (Il reddito imponibile è la base sulla quale si calcolano imposte e contributi da versare. Nel Regime Forfettario, il reddito imponibile si ottiene dall’applicazione del coefficiente di redditività ai ricavi conseguiti. E’ sul reddito imponibile così ottenuto che si calcolano l’imposta sostitutiva e i contributi.) Nell’esempio Laws (revenue x profitability ratio) = €2,000 x 67% = 1.340 €
Substitutive tax (l’mposta prevista per tutti i contribuenti soggetti al Regime Forfettario. È un’unica imposta che sostituisce tutte le altre pagate nei regimi ordinari, essa ha un’aliquota del 5% per le startup e un’aliquota del 15% per le imprese di non recente creazione) Nell’esempio Laws to 5% (taxable income x 5%) = 1,340 x 5% = 67 €
Contributions (Contributions, as the name suggests, are a type of tax that is compulsorily required of the taxpayer by the Public Administration. Therefore the contributions are compulsory withdrawals of wealth taken by the State or by the Public Administration by virtue of their taxing power). Nell’esempio Laws (taxable income x 24%) = 1,340 x 24% = 321,6 €
Total = taxes + contributions = 67 + 321,6 = 388,6 €
Net income = Revenue (Corrispettivi per la cessione di beni o la prestazione di servizi, che caratterizzano l’attività d’impresa). Nell’esempio Laws – (taxes + contributions) = 2,000 – 388.6 = 1611.4
Furthermore, it should be taken into account that from the net income calculated in this way, to obtain what has actually been earned from the service, any expenses that have actually been incurred to complete the activity for which the invoice has been invoiced will also have to be subtracted.
Example of Programmers on a flat rate: cannual net alcohol
Now let's see an example of calculating net profit VAT developer on an annual basis, the mechanism will be the same but let's see how it applies with a higher amount of receipts.
Revenues (collections) invoices: 30.000 €
Profitability coefficient: 67%
Income. taxable (revenue x profitability ratio) = 30,000 x 67% = 20.100 €
Taxthe replacement for 5% ( taxable income x 5%) = 20,100 x 5% = 1.005 €
As for i contributions, we can see that the taxable income of €20,100 exceeds the threshold of minimal income fixed at 15.953 € therefore, in this case you will have to pay, in addition to the fixed fee of €3,850, also the 24% of the surplus.
Fixed contributions = 3.850 €
Contributions on the surplus: (taxable income - minimal income x24%) = 20,100 – 15,953 = 4,147 x 24% = 995,28 €
Total contributions = 3,850 + 995.28= 4.845,28 €
Related news: ISTAT informs us: ATECO code for ISF
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