FLAT-RATE REGIME – LOW PENSION CONTRIBUTIONS BUT ONLY ON DEMAND

If flat-rate regime people want to obtain the reduction of the INPS contributions, they must present their online request by 28 February .

Traders and craftsmen, who in 2015 embraced the flat-rate regime, could (upon request to be submitted online by 28 February 2015) pay INPS contributions with a similar way to the "separate management" system, thus avoiding the minimum fixed contributions.

Italian Stability law 208/15, however, changed the flat-rate tax system and, with it, the relative contribution system.

In 2016 flat-rate regime people can have, upon request, a less expensive system of contributions but the facility:

·        is equal to a 35% reduction of the "classic" contributions of Merchants and Craftsmen

·        is optional and therefore it must be required

·        is required by an online application in the website of INPS

·        must be requested no later than February 28

·        replaced the previous one

·        must also be claimed by people who had requested the least expensive insurance contribution in the past year

It should be noted that, opting in for a pension contribution that is cheapest than the ordinary one, the accreditation of contributions for pension purposes is proportionally reduced.

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