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The service makes it possible to transmit the information contained in the procedure forms online and also to send the data for the settlement of the TFR (severance indemnity).
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Publication: 10 March 2023 Latest update: 13 July 2023
What is it?
Since 1 January 1998, the social security contribution due by self-employed workers enrolled in Pension Schemes for artisans, commercial operators, independent farmers, sharecroppers and tenant farmers already pensioners under INPS Pension Schemes may, on request, be reduced by half (Article 59(15) of Law no. 449 of 27 December 1997).
Who is it aimed at?
The contribution reduction can be claimed by self-employed workers:
- who have reached the age of 65;
- who receive a pension paid by INPS Funds/Schemes in respect of which the law provides for the possibility of paying a supplement for the contribution paid, as a self-employed worker, after the commencement of the pension.
These are, in general, pensions paid by Special Schemes for self-employed workers and the General Insurance of Employed Workers (FPLD and cancelled Schemes/Funds to which the rules of the aforementioned Fund apply. For example: ex INPDAI, former employees of public credit institutions, etc.).
Therefore, pensioners dependent on the following Funds and Schemes are excluded from the benefit:
- ex IPOST;
- ex National Social Security Institute for Public Administration Employees (INPDAP);
- FFSS;
- ex ENPALS;
- Supplementary or optional funds.
The reduction is due to recipients of direct pensions or of an ordinary invalidity allowance. Supplementary pension holders are also entitled to it.
The pension may also have been obtained under an international agreement or using institutions for the accumulation of insurance periods as long as it is calculated with the remuneration or mixed system.
Self-employed workers in receipt of pensions from the Separate Pension Scheme, also obtained with the right to calculation (referred to in Article 3 of Ministerial Decree no. 282 of 1996), or workers who have obtained pension treatment with the establishment of the ‘Women's option’ are therefore excluded from the contribution reduction, given the settlement of these treatments with the contribution calculation.
The benefit is also incompatible with the enjoyment of other tax-related benefits.
How does it work?
In order to benefit from the contribution reduction, it is necessary to submit the appropriate claim.
For artisans and commercial operators, the reduction applies to the contributions due both on the minimum income and on the portion exceeding the minimum.
For independent farmers, tenant farmers and sharecroppers, the reduction applies to the income bracket to which they belong.