Starting from 1 January 2015, whoever decides to open a new VAT number and join the flat rate scheme vedrà dei cambiamenti rispetto al passato, che non favoriranno proprio tutti, anzi… la nuova 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 possono accedere i contribuenti di età inferiore ai 41 anni. Le fasce di reddito per poter aderire, vanno dai 15mila euro l’anno per consulenti e professionisti fino ai 40mila euro l’anno per i commercianti. Altre condizioni sono che i beni strumentali non abbiano un valore superiore ai 20mila euro (al lordo di ammortamento) e che le spese per prestazioni di lavoro non siano superiore ai 5mila euro.

2015 flat-rate scheme, IRPEF rates and tax base

L‘aliquota IRPEF 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 su cui si calcola l’aliquota. Mentre rima era costituita dalla differenza fra ricavi e costi, adesso bisognerà moltiplicare i ricavi annui per un coefficiente di redditività. Questo passaggio riduce il valore dei ricavi ottenuti e rappresenta il forfait.

Between the benefits of the flat rate scheme includiamo l’esonero dall’obbligo di registrazione e di tenuta delle scritture contabili, dagli studi di settore, dall’IRAP, dalle ritenute e dall’essere soggetti IVA. Inoltre, per le nuove iniziative produttive la base imponibile viene ridotta di un terzo per i primi 3 anni, sempre che nei 3 anni precedenti non si è svolta un’attività simile o uguale.

Flat rate scheme 2015, INPS contributions and cumulative income

Per chi apre una nuova Partita IVA in qualità di consulente o professionista, senza iscrizione a uno specifico ordine professionale, l’aliquota da versare all’INPS for social security contributions sarà del 27,72%, ma questa andrà progressivamente ad aumentare fino ad arrivare al 33% previsto per il 2017 (salve nuove modifiche) . Chi ha una ditta individuale è soggetto ad un’aliquota inferiore, ma con un minimo contributivo. 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: “Un errore la mazzata fiscale alle partite Iva” Sab, 27/12/2014 – Il Giornale

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 – Responsabile U.O. vigilanza ordinaria della DTL di Lodi

23 DICEMBRE 2014 – IPSOA

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:

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 (la durata di 8 mesi deve essere riferita a ciascun anno civile e, poiché la legge Fornero è entrata in vigore il 18 luglio 2012, la condizione potrà concretamente realizzarsi solo a partire dai periodi 1° gennaio – 31 dicembre degli anni 2013 e 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

Gli ispettori che accertino la sussistenza di un rapporto di lavoro subordinato, diffideranno il trasgressore e l’eventuale obbligato in solido, ai sensi dell’art. 13 del Legislative Decree 124/2004, to the regularization of non-compliance within a term and according to the methods indicated.

In caso di regolarizzazione, entro i termini assegnati e con le modalità fissate, il trasgressore o l’eventuale obbligato in solido è ammesso al pagamento di una somma pari all’importo della sanzione nella misura del minimo previsto dalla legge ovvero nella misura pari ad un quarto della sanzione stabilita in misura fissa.

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.

– la sanzione amministrativa (art. 13 del D.lgs. 124/04) è pari ad euro 1.200,00 e la sanzione amministrativa determinata ai sensi dell’art. 16 della Legge 689/81 è pari ad 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.

– la sanzione amministrativa (art. 13 del D.lgs. 124/04) è pari ad euro 250,00 e la sanzione amministrativa determinata ai sensi dell’art. 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

– la sanzione amministrativa(art. 13 del D.lgs. 124/04) è pari ad euro 100,00 e la sanzione amministrativa determinata ai sensi dell’art. 16 della Legge 689/81 è pari ad euro 166,66.

Le considerazioni contenute nel presente intervento sono frutto esclusivo del pensiero dell’Autore e non hanno carattere in alcun modo impegnativo per l’Amministrazione.

Related news:

Fedaiisf for beginners. Beware of employment contracts!

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 "L’attività degli informatori scientifici è svolta sulla base di un rapporto di lavoro instaurato con un’unica impresa farmaceutica. Con decreto del Ministro della salute, su proposta dell’AIFA, possono essere previste, in ragione delle dimensioni e delle caratteristiche delle imprese, deroghe alle disposizioni previste dal precedente periodo”.

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 (Nei chiarimenti esposti da AIFA nel documento allegato del 2002 si fa riferimento al D.Lgs. 541/92 che è stato poi inserito integralmente nel D.Lgs.219/06 ad eccezione di quanto sopra esposto, cioè che “l’attività degli ISF è svolta sulla base di un rapporto di lavoro univoco e a tempo pieno” replaced with “un rapporto di lavoro instaurato con un’unica impresa farmaceutica”. The substance does not change)

Related news: From the Jobs Act group layoffs

 Legislative decree on permanent employment contract with increasing protections
 New Aspi legislative decree
 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 "L’attività degli informatori scientifici è svolta sulla base di un rapporto di lavoro instaurato con un’unica impresa farmaceutica. Con decreto del Ministro della salute, su proposta dell’AIFA, possono essere previste, in ragione delle dimensioni e delle caratteristiche delle imprese, deroghe alle disposizioni previste dal precedente periodo”.

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:

1. The collaboration with the same client has a total duration of 8 months per year for 2 consecutive years (letter a - time criterion);
2. 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);
3. 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.

Related news: False agent contract. …and false VAT numbers

False VAT numbers. Two emblematic sentences

Open letter from a reader. ISF false VAT numbers. Ed