Starting from 1 January 2015, whoever decides to open a new VAT number and join the flat rate scheme it will see changes compared to the past, which will not favor everyone, on the contrary… the new one stability Law has introduced news regarding age groups, le IRPEF rates and for those receiving other income). Let's see the details.
2015 flat-rate scheme, age and income brackets
To new flat rate scheme taxpayers under the age of 41 can access. The income ranges to be able to join range from 15,000 euros a year for consultants and professionals up to 40,000 euros a year for traders. Other conditions are that capital goods do not have a value exceeding 20,000 euros (gross of depreciation) and that the costs for work services do not exceed 5,000 euros.
2015 flat-rate scheme, IRPEF rates and tax base
LIRPEF rate scheduled for new flat-rate scheme it is from the 15%. Who already owns it VAT number and has already joined the minimum regime, has the option of switching to the new regime or continuing to pay the 5% for another 4 years (or until reaching the age of 35). Also change the tax base on which the rate is calculated. While rhyme was made up of the difference between revenues and costs, now it will be necessary to multiply the annual revenues by a coefficient of profitability. This step reduces the value of the revenues obtained and represents the lump sum.
Between the benefits of the flat rate scheme we include the exemption from the obligation to register and keep accounting records, from sector studies, from IRAP, withholding taxes and from being subject to VAT. Furthermore, for new production initiatives, the tax base is reduced by a third for the first 3 years, provided that no similar or identical activity was carried out in the previous 3 years.
Flat rate scheme 2015, INPS contributions and cumulative income
For those who open a new VAT number as a consultant or professional, without enrollment in a specific professional order, the rate to be paid toINPS for social security contributions will be 27.72%, but this will gradually increase up to the 33% expected for 2017 (subject to new modifications). Who has a sole proprietorship is subject to a lower rate, but with a minimum contribution. Who receives other income (from retirement or from Work), can join the new scheme only if the income from self-employment is higher than any other income.
Note: New minimum regime: the clarifications of the Revenue
VAT numbers: first Renzi hits them, then 'saves' them with the slogan
Elizabeth Ambrosi | December 23, 2014 | Daily fact
This morning Prime Minister Renzi announced a ad hoc provision for VAT numbers, especially those of professionals and freelancers. “We need a corrective”, the premier announced a few hours later from the approval of the Stability law. A law [stability Law, the text] made by his government and which therefore should have directly recognized the requests of one of the few sectors of the country which, while on the one hand is producing knowledge and innovation, on the other is unable to survive, harassed above all by a tax rate senseless and insane contribution, paid in full by the worker and which, moreover, will not serve in any way to guarantee him a pension, but only to offset the debts of the other INPS funds (since the separate management, in which these professionals pay hard-earned money , is the only active one, but does not provide any protection to those who instead finance it).
The problem always remains the same: Renzi is an under forty who knows nothing about how the other under forties live and work. Born, professionally speaking, within a bureaucratic apparatus, he has always remained there and seems to have no knowledge of what is really happening in the world of non-employee work. Yet by now everything is played out there: that is, outside the perimeter of a guaranteed job to which the Renzi government has removed some safeguards but which in any case is destined to progressively decrease even more than it happens.
And then it would have been essential to question oneself before passing a law which, by modifying the minimum system, the only relief granted to young people without an employee job in these infamous years of crisis, actually increases the taxation on professionals who earn less, perhaps graduates and trained, yet unable to live on their income. But above all there would have been questions before confirming the increase in INPS contribution rates, the blocking of which had even been approved by the Budget Commission, and which is truly the aspect that prevents these young workers from being able to survive. In times of crisis and with declining work, reducing what has been earned by thirty per cent for contributions, plus taxes, practically means earning less than half of the gross. But that's not enough because these workers are forced to pay for everything else on their own, in addition to social security. Like medical insurance, or insurance that allows them to get some money in case they can't work.
For example, if they fall ill with a serious illness, as happened to Daniela Fregosi, who has by now become a symbol of the struggle of self-employed workers to have basic rights such as the suspension from paying contributions in case of cancer (as Daniela Fregosi has been writing for months on his Aphrodite K blog, a self-employed worker who falls ill has no right to prolonged illness, nor to supplementary income support during the months of illness as would be human and normal if INPS were a normal institution and Italy a normal country, nor to invalidity pension, for which far-fetched requirements are required).
The self-employed, those young people often evoked by Renzi - who does not remember the famous mother with a VAT number who should soon have been protected? -, continue to be completely ignored even before being harassed by a political class that knows nothing about the labor market. Yet they are the litmus test of years of failed reforms. And it is precisely through their protest, which will soon make itself felt strongly, even with radical measures such as the hypothesis of a contribution strike, which will soon explode the Italian contradiction: a country that until the 1990s lived by protecting only employees and leaving professionals, artisans and traders to the self-employment of the past , the possibility of escaping in return. But which today is instead a country where the most advanced professional skills pass above all through self-employment, which has profoundly changed compared to the past and today also welcomes all those graduates (who once would have entered ministries, schools, companies), as well as new small businesses, always made by young people trying to invent a job in the era of non-work and the economic crisis.
Today those who do not have an employee find themselves in this condition: if they have a job, they pay enormous taxes and contributions without receiving any service or protection. If you are unemployed, you receive no income because there is no unemployment benefit for professionals. If he falls ill and cannot work, he still has to continue paying taxes and contributions. When he is old enough to retire, he will not be able to go because his contributions will have been used to pay other pensions, not his own. Self-employed workers have not received, nor will they receive, the eighty euros. The rate increase will in fact serve to finance aAspi which perhaps concern those co.co.co that Renzi himself said he wanted to eliminate.
So for them, nothing at all, except yet another announcement. It wouldn't be a problem for the government if they remained a minority. Too bad that those who do not have a job are the majority of young workers. And in the future they will be the majority of workers. Begin to understand who they are is urgent. But the government, and even the trade unions, continue to conceive work only as dependent work. Or, at best, parasubordinate, that is almost dependent.
On the other millions of workers, only indifference born of ignorance, combined with short-sighted vexatious measures. Take it back, for now only verbally, a few hours after having toasted the fairest of the laws of stability.
Related news: "The tax blow to VAT numbers was a mistake" Sat, 27/12/2014 – The Journal
Here's how the government is mistreating VAT numbers. Talk Anna Soru (Acta)
Another crucial issue is the increase from 27 to 33 percent of contributions to the separate INPS management charged to VAT numbers.
An increase that will start from January 2015. And that will concern the majority of self-employed workers. Also for this reason many of us have fled from a very inconvenient separate management. The result is depressing compared to the rest of Europe.
Why?
The contribution and tax burden for the self-employed worker in Italy is slightly higher than that which weighs on an employee. But the former does not enjoy the bonus of 80 euros in paychecks or welfare benefits, includingAspi introduced by the Fornero law to protect those who involuntarily find themselves out of work. An indemnity extended to everyone except us, who instead pay it for others. The difference with respect to people with a subordinate relationship is that today we lack the market and profit returns of the past.
( … continues)
False VAT numbers: the presumptions of subordination are operative
Of Giulio Bruno – Head of the ordinary supervision unit of the Lodi DTL
December 31, 2014 is the deadline established by the Fornero law for the application of the presumptive criteria aimed at masking false VAT numbers. From 1 January 2015, inspectors will be able to enforce the presumption indices of coordinated and continuous collaboration, which test the authenticity or otherwise of the VAT number opened by the worker. If the conditions are found, the service rendered by the holder of a VAT number will be attributed to a coordinated and continuous collaboration if the project exists; in the absence of the project, the relationship will be considered of the permanent type from the date of establishment of the relationship, first invoice (See: Regulation of the employment relationship).
In recent times, the inspection bodies have found themselves having to face, in an increasingly consistent way, the phenomenon of false VAT numbers.
Subjects who in the past have used and exploited the so-called undeclared work, today make use of forms of "pseudo-craftsmanship", substantially useful for masking working relationships which, instead, in all respects, are attributable to subordinate services .
In particular, the inspection body may come across workers who, despite having a VAT number, continue to carry out subordinate work activities at the company in which they were previously, even contractually, employees.
Indices of presumption
The Fornero law (law n. 92/2012), in order to counter the phenomenon of false VAT numbers, has regulated the relationships between subjects who own them, introducing a presumption mechanism when certain specific conditions occur (art. 69 bis in the Legislative Decree 276/2003).
VAT number holders are presumed project collaborators and, in the absence of the project, subordinate workers if at least two of the following conditions are met:
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1) The collaboration with the same customer has a duration of more than eight months for two consecutive years (241 days, even non-continuous)
The inspection personnel will have to consider the periods of activity deriving them from documents, such as letters of appointment or invoices, which indicate the reference time frame of the professional service. For the inspectors, the testimonies of other workers or third parties will also be indispensable.
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2) The fee deriving from the collaboration, also billed to several parties, exceeds 80% of the total annual fees received by the collaborator over the course of two consecutive calendar years.
The calculation must include only the considerations deriving from independent services, excluding any sums received for subordinate or ancillary work services or income of any other nature. The invoiced fees must be considered, regardless of the collection of the sums.
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3) The presence of a fixed workstation, not necessarily for exclusive use.
The inspection personnel must verify whether, in the time spans necessary for the realization of one of the conditions indicated, the collaborator can use a workstation located in the premises available to the client, regardless of the possibility of using the equipment necessary for carrying out the activity.
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Scope of applicability of the presumption
There circular no. 32/2012 of the Ministry of Labour clarifies that for the first two parameters the verification can be performed retrospectively, once two years have elapsed from law 92/2012 (the duration of 8 months must refer to each calendar year and, since the Fornero law entered into force on 18 July 2012, the condition can only be concretely fulfilled starting from the periods 1 January – 31 December of the years 2013 and 2014) .
It is only from 1 January 2015, therefore, that the inspectors will be able to enforce the presumption indices of coordinated and continuous collaboration (parasubordinate work), which indicate the genuineness or otherwise of the VAT number opened by the worker.
It's about a relative presumption because the client can provide proof of the effective autonomy of the worker with a VAT number.
If the inspectors detect these conditions, the service rendered by the VAT number holder will be traced back to one coordinated and continuous collaboration provided that the existence of a project is ascertained.
Therefore, all the provisions foreseen for this contract will apply (title VII, chapter I Legislative Decree No. 276/2003), including the provisions regarding the suspension of the relationship in the event of illness or accident and extension of the same in the event of pregnancy.
However, if the employer omits the project, the relationship will be considered subordinate indefinitely from the date of establishment of the relationship (first invoice).
This tool is aimed at simplifying the inspection activity through the use of a mechanism of a presumptive nature, but it is not the only way for inspectors to bring a relationship of an autonomous nature back into subordination.
In the case of inspection access to a company, therefore, regardless of the presumptive indices indicated above, the inspection body will carry out all the appropriate checks to assess whether the use of VAT numbers has the purpose of eluding labor legislation employee.
Inspection checks
In order to verify whether you are self-employed or an employee, the inspection body will assess:
· the exercise of managerial power by the company or by another subject such as, for example, the client
· the inclusion of the worker in the company organisation
· the execution by the worker of the same activities as the other employees of the company; the use of company equipment and company-provided personal protective equipment
· the mandatory observance of a working schedule
· the payment of a fixed salary calculated on the basis of the hours worked and actual attendance
· the absence of business risk.
If the self-employed worker, hired by the company, acts on the basis of the subordination indices indicated above, the situation is irregular and the worker must be hired by the contracting company starting from the moment in which the service began.
Despite the hiring, the worker will be able to maintain the title of sole proprietorship, but the social security, insurance, social security contributions, wages and the safeguards for health and safety in the workplace typical of subordinate work and typical for the company.
In all cases of non-recognition of the independent nature of the services, the inspection staff is required to challenge the user, in addition to the violations of a labor nature connected to the attribution of the aforementioned services to subordinate work and the consequent evasion of contributions, also those offenses found in matters of health and safety in the workplace in terms of health surveillance and lack of training and information of workers by adopting a specific mandatory prescription provision pursuant to Legislative Decree no. 758/1994.
Actual company
Another figure used to circumvent the legislation on employment is that of the de facto company: the inspection body ascertains the existence of a plurality of self-employed workers of which only one of these has assumed the contractual obligations and the others, equipped of VAT number, operate, in fact, with a bond of subordination towards the first obliged, in the presence or absence of a formal contract.
The self-employed worker who actually organizes the activity of his "self-employed" colleagues is subject to the sanctions provided for by the employer, pursuant to art. 299 of Legislative Decree 81/08 and is considered as an employer.
Consequences of redevelopment
Inspectors who ascertain the existence of a subordinate employment relationship, will warn the offender and any jointly liable party, pursuant to art. 13 of Legislative Decree 124/2004, to the regularization of non-compliance within a term and according to the methods indicated.
In the event of regularisation, within the terms assigned and in the manner established, the transgressor or any jointly liable party is allowed to pay a sum equal to the amount of the sanction to the extent of the minimum established by law or to the extent equal to a quarter of the fine established as a fixed amount.
Sanctions applied
For the omitted registrations in the single labor ledger in which all subordinate workers, coordinated and continuous collaborators and associates in participation with work contribution are registered.
– the administrative fine (art. 13 of Legislative Decree 124/04) is equal to Euro 1,200.00 and the administrative fine determined pursuant to art. 16 of Law 689/81 is equal to Euro 2,400.00
For the delivery failure to the worker of a copy of the individual employment contract which also contains all the information required by the legislative decree 26 May 1997, n. 152.
– the administrative fine (art. 13 of Legislative Decree 124/04) is equal to 250.00 euros and the administrative fine determined pursuant toart. 16 of Law 689/81 is equal to 500.00 euros
For the failure to communicate to the competent Employment Center before the employee is placed on the job
– the administrative fine (art. 13 of Legislative Decree 124/04) is equal to 100.00 euros and the administrative fine determined pursuant to art. 16 of Law 689/81 is equal to 166.66 euros.
The considerations contained in this intervention are the exclusive result of the thought of the Author and are in no way binding for the Administration.
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Cassation. The scientific informant is not a commercial agent – The sentence
Ed: The profession of Pharmaceutical Representative is regulated by Legislative Decree 219/06, in particular the art. 122 traces its requirements and activity. In paragraph 3 it says that "The activity of scientific representatives is carried out on the basis of an employment relationship established with a single pharmaceutical company. By decree of the Minister of Health, on the proposal of AIFA, derogations from the provisions of the previous period may be envisaged, due to the size and characteristics of the companies”.
Unlike the previous one Legislative Decree 541/92 (art. 9, paragraph 3) in which it was said that the activity of the ISFs is carried out on the basis of a univocal and full-time employment relationship, the new standard does not specify the type of employment relationship. However, it is evident that the activity and duties of the ISF do not change whatever contract is adopted (employee or self-employed).
Although the agency contract is widespread, the ISF are not and cannot be commercial agents (see sentence of the Cassation n. 19394/2014), in the sense that they do not conclude, and cannot do so due to the laws mentioned above, contracts for the sale of drugs with pharmacists. Those who do are Trade Representatives, not ISFs.
Whistleblowers also do intellectual work. It establishes the point 2 of the ISTAT classification of the professions which includes INTELLECTUAL, SCIENTIFIC AND HIGHLY SPECIALIZED PROFESSIONS and takes as an example of this group the scientific rep of the drug while the art. 2229 of the Civil Code has that for the exercise of intellectual professions it is necessary to enroll in special Registers or Lists. Despite this, the ISF do not have a Register and therefore are not protected by any Order and not having a social security of the Order they must necessarily have an INPS social security, if directly employed with CCNL, or a separate social security management of the INPS if autonomous.
Many new contracts for new hires are VAT-registered: such as Agents (not commercial, however), consultants (without the obligation of Enasarco), procurers, etc.. How the fees for these independent professional figures are calculated remains pending. Usually they are commissions on sales that the Informers do not make, but that their work "stimulates" (but even this they could not do). Commissions calculated on IMS/ITS data are to be excluded in any case since, for admission of IMS Health itself (Algorithms 107, page 6, point 2.2 IMS/AIISF agreement), have only statistical value.
Yes, seedto: AIFA. Clarifications on ISF (In the clarifications provided by AIFA in the attached document of 2002, reference is made to Legislative Decree 541/92 which was then fully inserted in Legislative Decree 219/06 with the exception of the above, i.e. that "the activity of the ISFs is carried out on the basis of a univocal and full-time employment relationship” replaced with “an employment relationship established with a single pharmaceutical company”. The substance does not change)
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The Jobs Act (Law 183/2014)
Editor's note: The profession of Pharmaceutical Representative is regulated by Legislative Decree 219/06, in particular the art. 122 traces its requirements and activity. In paragraph 3 it says that "The activity of scientific representatives is carried out on the basis of a employment relationship established with a single pharmaceutical company. By decree of the Minister of Health, on the proposal of AIFA, derogations from the provisions of the previous period may be envisaged, due to the size and characteristics of the companies”.
Although the agency contract is widespread, the ISF are not and cannot be commercial agents (see sentence of the Cassation n. 19394/2014), in the sense that they do not conclude, and cannot do so due to the laws mentioned above, contracts for the sale of drugs with pharmacists. Those who do are Trade Representatives, not ISFs.
L'art. 69-BIS of Legislative Decree no. 276/2003, unless proven otherwise by the client, establishes that the services provided by persons with a VAT number are reclassified as employment relationships (false VAT numbers) if At least two of the following conditions:
- The collaboration with the same client has a total duration of 8 months per year for 2 consecutive years (letter a - time criterion);
- The fee deriving from this collaboration, even if invoiced to several subjects attributable to the same center of attribution of interest, constitutes more than 80% of the total annual fees received by the collaborator over the course of 2 consecutive calendar years (letter b - turnover criterion);
- The collaborator has a fixed workstation at one of the client's offices (letter c - organizational criterion).
It is evident that the ISF agent working for a single client (multi-mandates must be authorized by the Ministry of Health) and the consideration he receives derives from a single "client" cannot by law be VAT numbers
If the aforementioned indexes exist and in the absence of proof to the contrary, the self-employment relationship with a VAT number must be reclassified into a permanent employment relationship, pursuant to articles 61 and 69 of Legislative Decree no. 276/2003.
The inspection bodies must, during the requalification of the employment relationship, draw up the single assessment report to be sent to INPS and INAIL, for the recovery of contributions and bonuses and determine the administrative pecuniary sanctions for non-fulfilments.
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