1.Premessa.
Le aliquote contributive per il finanziamento delle gestioni pensionistiche dei lavoratori artigiani e commercianti iscritti alle gestioni autonome dell’INPS, per il corrente anno 2011, restano confermate nella misura pari al 20,00% prevista dall’art. 1, comma 768 della legge 27 dicembre 2006, n. 296 (legge finanziaria 2007).
Continuano ad applicarsi, anche per l’anno 2011, le disposizioni di cui all’art. 59, comma 15 della legge 27 dicembre 1997, no 449, related to the reduction of 50% of the contributions due from the artisans and merchants businesses with more than sixty years of age, already retired from the management institute.
We recall in this regard, the clarifications and directions provided with the circular No. 63, March 17, 1998 and No. 33 of 15 February 1999. Furthermore, concerning the identification of subjects having title to the facilitation of contributions, please refer to the provisions contained in Circular 175, July 29, 1998.
For carriers and helpers under the age of twenty-one years, continue to apply facilities established in art. 1, paragraph 2 of the Law of 2 August 1990 233.
For members only to the management of Merchant business, the said rate shall be added 0.09%, as an additional rate established by. 5 of Legislative Decree No 28 March 1996 207, for compensation for the termination of the business. The obligation to pay that contribution has been extended by art. 19 ter, paragraph 2 of Decree No 28 November 2008 185 (ratified by Law 28 January 2009 No. 2), until 31 December 2013.
As a result of the provisions of Article 49, paragraph 1 of the Law of 23 December 1999, no 488 and subsequent amendments thereto, is also due a contribution to maternity benefits provided for members to the management of the artisans and traders, to the extent of € 0.62 per month.
2. Contribution of IVS on minimal income
For the year 2011, the minimum annual income to be taken into account in calculating the contribution payable by the IVS artisans and merchants trading activities amounted to € 14552.00.
This value was obtained - in accordance with the provisions contained in Article 1, paragraph 3 of the Law of 2 August 1990 233 - 312 by multiplying the minimum daily wage to be used for the calculation of contributions in favor of the workers of the craft and trade sectors into force on 1 January 2011 (€ 44.49) add to the product and the amount of € 671, as required by Article 39. 6 of Law 31 December 1991, n. 415.
Thus the rates for the current year are as follows:
|
| Craftsmen | Dealers |
| holders of all ages and aids / assistants over the age of 21 years | 20.00% | 20.09% |
| aids / assistants aged under 21 years | 17.00% 17.09% |
|
The reduction in contributions to 17.00% (artisans) and 17.09% (traders) is applicable until the end of the month in which the employee concerned reaches the age of 21. As a result of the above, the contribution calculated on income "minimal" is calculated as follows:
|
| Craftsmen | Dealers |
| holders of all ages and auxiliaries / assistants of age over 21 years | 2917.84 (2910.40 IVS maternity + 7.44) |
2930.94 (2923.50 IVS maternity + 7.44) |
| aids / assistants aged under 21 years |
2481.28 (2473.84 IVS maternity + 7.44) |
2494.38 (2486.94 IVS maternity + 7.44) |
For periods shorter than the solar year, the contribution to the "minimal "report-to-month is equal to:
|
| Craftsmen | Dealers |
| holders of all ages and adjuvants / Helpers over the age of 21 years |
243.15 (242.53 IVS maternity + .62) | 244.24 ( 243.62 IVS maternity + 0.62) |
| aids / assistants aged under 21 years |
206.77 (206.15 IVS maternity + .62) |
207.86 (207.24 IVS maternity + .62) |
It is appropriate to point out that the minimal income and its annual contribution should be related to income attributed to each person working in the company.
3 - Contribution IVS income in excess of minimal
The contribution for 2011 is due on the total amount of corporate income (Circular No. 102, January 12, 2003) produced in 2010 for the excess above the minimum of €. 14,552.00 per year according to the above rates and up to the limit of annual pension equal to the current year, the amount of € .43.042,00.
For incomes above € 43,042.00 per year is confirmed the increase in the rate of one percentage point, to art. 3-ter of Law November 14, 1992, No 438.
contribution rates, therefore, are determined as follows:
| Subjects
| income bracket | Craftsmen | Dealers |
| holders of all ages and assisting / helpers over the age of 21 years | to 43,042.00 | 20.00% 20.09% |
|
| to 43,042.01 | 21.00% 21.09% |
| |
| aids / assistants aged under 21 years | to 43,042.00 | 17.00% 17.09% |
|
| to 43,042.01 | 18.00% 18.09% |
|
The contribution in question - called adjustment payments - added to the minimal contribution of income referred to in paragraph 1) must be considered as an advance payment of sums due on the total amount of corporate income products in 2011 (it See in this connection the following point 4).
4 - Maximum annual taxable income.
As is known, the second paragraph of Article 4. 1 of law No. 233/1990 provides that, in the presence of a business income greater than the annual pensionable salary covered by the maximum rate of pension for the Determination of the compulsory general insurance IVS employees (2.00 percent), the share of income earned above that limit, for 2011 amounted to € 43,042.00, to be taken into account, for purposes of payment of social security contributions, up to an amount equal to two thirds of the limit.
For the year 2011, therefore, the maximum annual income by which the contributions are due IVS is equal to € 71,737.00 (€ 43,042.00 € 28,695.00 more).
It is noted that above the income limits are to be reported to each individual entity acting in and not to report overall ceilings on the undertaking.
The above limits only relate to individual subjects enrolled in the Management with effect prior to January 1, 1996 or who may claim seniority pay on that date. Conversely, under Article. 2, paragraph 18 of Law No 335/1995, for workers without pensions contributions at 31 December 1995, registered with effect from January 1996 or later, the maximum annual amounts for 2011, for € 93,622.00, and that limit is not divisible because monthly.
Per quanto precede, il contributo previdenziale massimo dovuto per l’IVS risulta come segue :
lavoratori con anzianità contributiva al 31 dicembre 1995
|
| Artigiani | Commercianti |
| titolari di qualunque età e coadiuvanti / coadiutori di età superiore ai 21 anni | 14.634,35 (43,042.00 * 20.00% +28695.00 * 21%) |
14,698.91 (43,042.00 * 20.09% 28,695.00 + 21.09% *) |
| aids / assistants aged under 21 years |
12,482.24 (43,042.00 * 17.00 . % 28695.00 + 18.00% *) | 12,546.80 (43,042.00 * 17.09% * +28695.00 18.09%) |
5 - Contribution to balance
Under Law 438/92, the IVS contribution payable by artisans and traders:
a) is calculated on the total amount of business income reported for income tax (and not just on those arising which entitles entry into the management office);
b) is related to business income products in the same year in which the contribution relates (ie, contributions for the year 2011, with 2011 revenues from the tax authorities in the report 2012).
As a result of the above, where the sum of the minimal contributions and those paid to an adjustment to the projected time is less than the amount due on all the business income realized in 2011, is due to a further contribution to the balance to be paid within the terms of payment of taxes on personal income.
With reference asessment contributory, it refers to the provisions of a general nature relating to business income, contained in Circular 102, June 12, 2003.
6 - Businesses with employees
If the holder also makes use of family members of employees, contributions in excess of the minimum should be determined as follows:
a) family businesses have legal status:
contributions to both the owner and those for employees should be calculated taking into account the share of income reported by each for tax purposes (see Art. A 50-cc; art. 5, paragraph 4 of Presidential Decree December 22, 1986, No. 917);
b) companies unincorporated family businesses:
the holder can be attributed to each employee a share of income reported for tax purposes; In any case, the total income paid to employees can not exceed 49 percent of total income of the company and the contributions for the owner and employees debbono essere calcolati tenendo conto della quota di reddito attribuita a ciascuno di essi (cfr. art. 1, comma 5 della legge 2 agosto 1990, n. 233).
7 – Affittacamere e produttori di assicurazione di terzo e quarto gruppo
Coloro che esercitano l'attività di affittacamere ed i produttori di terzo e quarto gruppo iscritti alla Gestione dei commercianti, non sono soggetti all'osservanza del minimale annuo di reddito (circolare n. 12 del 22 gennaio 2004); di conseguenza gli stessi sono tenuti al solo versamento dei contributi a percentuale IVS calcolati sull'effettivo reddito, maggiorati the amount of the contribution due to maternity benefits, equal to € 0.62 per month.
8 - Terms and payment details
Contributions should be paid, as is known, through the unified payment models F24, the following deadlines:
- May 16, August 16, November 16, 2011 and February 16, 2012, for the payment of four installments of the contributions due to the minimal income;
- entro i termini previsti per il pagamento delle imposte sui redditi delle persone fisiche in riferimento ai contributi dovuti sulla quota di reddito eccedente il minimale, a titolo di saldo 2010, primo acconto 2011 e secondo acconto 2011.
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