It is approaching deadline July 1st for the payment of balance and advance of INPS contributions due from artisans, traders and professionals: L’INPS with the circular number 72 of 14 June 2024 takes stock of the rules to follow for the filling out the Income form and for the payment of sums due.
There is no shortage of novelty: from the tax installments provided by the tax reform to the instructions for those who work in the world of sport.
Persons registered with INPS, excluding direct farmers, must determine theamount of social security contributions due in your own tax declaration: in particular, those enrolled in the special management of artisans and traders and in the separate management, such as freelancers or sports workers in the amateur sector, must compulsorily complete the form RR framework following specific instructions.
Balance and advance payment of INPS contributions: the due dates to be respected and the instructions on installments
First of all, in view of the appointment with the balance and deposit, theINPS summarize for artisans, traders, professionals and sports workers the expiry dates to mark in the calendar for the payment of contributions:
- by July 1st (since June 30, 2024 falls on a Sunday) or by July 31, 2024, for those who use the installment plan, it will be necessary to pay the balance for 2023 and the first advance payment for 2024;
- by December 2since November 30, 2024 falls on a Saturday, you will need to pay the second deposit relating to the current year.
“With the entry into force of article 8 of the legislative decree of 8 January 2024, n. 1, if the taxpayer intends to pay the amount due as the 2023 balance in installments, the payment must be completed by 16 December 2024.”
It can be read in the text of circular number 72 of 2024.
For traders and artisans the installment plan only concerns i contributions due on the portion of income exceeding the minimum taxable as the balance for 2023 and the first advance payment for 2024.
For freelancers and self-employed sports workers in the amateur sector, installment payments can be made both on the balance and on the deposit.
Balance and advance payment of INPS contributions: payment instructions
Whoever decides to pay the contribution due in the period between 1 July 2024 and 30 July 2024 must always apply on the sums the increase of 0.40 percent as interest to be paid separately with the following reasons.
| Reason for interest | Category |
|---|---|
| APIs | artisans |
| CPI | Merchants |
| DPPI | freelance professionals and/or self-employed workers in the amateur sports sector |
On the compilation of the F24 form for the payment of INPS contributions specifies the following points:
- interest must be shown separately from contributions;
- the reasons to be used for the payment of contributions only are: CP, CPR, AP, APR (relating to the special management of artisans and traders), P10, P10R, PXX, PXXR (for those registered with the separate management);
- the payment in installments concerns both the contributions due and the increase of 0.40 percent for those who pay the first installment from 1 July 2024 to 31 July 2024.
INPS contributions for artisans and traders: instructions on completing the RR form
Regarding the compilation of the tax return, artisans and tradersincluding those enrolled in the special autonomous social security management of artisans of members of artisan cooperatives who establish an autonomous employment relationship, must complete the form section I of the RR framework of the 2024 Income model.
To calculate the social security contributions due it is necessary to take as reference the total business income achieved in 2023, “net of any losses from previous tax periods depending on the different percentages introduced by law 30 December 2018, n. 145, deducted from the income for the year”.
For members of limited liability companies registered with management of artisans or tradersthe taxable base is made up of what may be declared and the part of the Srl’s business income corresponding to the share of profits or the share of income attributed to the shareholder for companies controlled by the transparency regime.
There taxable base for calculating the contribution due is made up of the elements declared if necessary in the tables:
- RF – enterprise in ordinary accounting;
- RG – company under simplified accounting regime;
- RH – income from participation in partnerships and similar.
Below is the formula indicated by INPS:
“RF63 – (RF98 + RF100, col. 1+ col. 2) + [RG31 – (RG33 + RG35, col. 1 + col. 2)] + [somma algebrica (colonne 4 da RH1 a RH4 con codice 1 e 5 indicato in colonna 2 e colonne 4 da RH5 a RH6) – RH12 col. 1 – RH12 col. 2] + RS37 15” column.
Artisans and traders also integrate their income with any resulting income from participation in limited liability companies and reported with the SC Income form (joint-stock companies): in this case, profits deriving from participation in joint-stock companies without providing work are excluded.
The INPS circular is then reviewed in more detail the different cases and the specific rules to follow: from impatriates to those who, applying the flat rate regime, have requested the reduction of contributions due by the deadline of February 28th.
Professional INPS contributions: instructions on the 2024 income model
Freelance professionals and self-employed sports workers in the amateur sector registered with Separate managementinstead, are called upon to fill in the section II and III of the RR framework present in Income model 2024.
The Institute clarifies:
“Professionals who are obliged to pay the compulsory social security contribution (so-called subjective contribution) to the Autonomous professional funds, pursuant to the legislative decrees of 30 June 1994, n. 509, and 10 February 1996, n. 103, and those who, while producing self-employed income, are subject to another form of insurance for their professional activity, such as midwives registered with the Management of Traders or ski instructors”.
Included in the group of obliged subjects, however, are i professionals who, even if registered in the relevant registers, are not required to payment of contributions, in whole or in partat the relevant Fund or have exercised any right of non-payment or registration as provided for by the relevant rules.
In the event that simultaneously with theprofessional activity the taxpayer also carries out that of sports in the amateur sector with an obligation to contribute for social security purposes to the separate management, must be completed both sections following the specific instructions coming from INPS and which we report below in full.
- INPS – Circular number 72 of 14 June 2024
- Instructions on the calculation of INPS contributions via the RR part of the tax return and on the payment of the sums due
