You are in
Whatsapp
Twitter
Facebook
LinkedinArtisans and Traders
-
-
Publication: 3 April 2017 Latest update: 3 December 2021
What is it?
Artisans and traders can submit a claim to INPS to pay social security contributions by compensation with sums to their credit.
Who is it aimed at?
It is aimed at holders of a contributory position with the Artisans’ and Traders’ Schemes.
How does it work?
The credit amount resulting from the "RR" section of the Redditi PF form (natural persons’ tax return) can be compensated within the F24 form:
- partly
- or wholly.
To carry out the compensation, individuals must fill in one or more lines of the F24 form stating:
- the reason for paying contribution AP or AF (artisans) or CP or CF (traders);
- the location code;
- the INPS code (codeline of 17 characters) relating to the payment generating the excess to be compensated;
- reference period;
- the amount claimed to be offset.
Compensation can be carried out up to the date of submission of the tax return – Redditi PF form – referring to the year following that from which the credit arises.
If the compensation is claimed only for a portion of the contribution originally paid in excess using one of the four instalments relating to the minimum taxable amount, the codeline must be recalculated based on the new amount, using the utility on the artisans’ and traders' social security box.
Processing times of the decision
The ordinary deadline for issuing the decisions is set at 30 days under Law no. 241/1990. In some cases the law may set different deadlines.
The table shows the deadlines exceeding 30 days, set by the Institute by means of a Regulation.
In addition to the terms for the issuance of the decision, the table also indicates the relevant manager.