Come funziona l’INPS in Regime forfettario

Find out how INPS works in the Flat-Rate Scheme: A Complete Guide for Consultants, Tradespeople, and Artisans! Are you a freelancer in the flat-rate scheme and have questions about how INPS is calculated and paid? Are you wondering whether those with a flat-rate VAT number for consultancy and services do not pay INPS, or whether it is calculated based on turnover? This video clarifies these and many other questions, explaining in a simple and detailed way the INPS rules for those who participate in the flat-rate scheme. In this video, we will address the following key topics: • Difference between taxation and INPS in the Flat-Rate Scheme: While taxes (5% or 15%) are the same for everyone, INPS varies based on the business activity. The taxable base for taxes depends on turnover and the profitability coefficient, as explained in other videos on the channel. INPS for Traders and Artisans: If you run a commercial activity (e.g., e-commerce) or a craft business, you are required to register with the INPS traders' or artisans' management system, respectively. This system requires the payment of mandatory fixed minimum contributions every three months, regardless of turnover. Whether you have a low or high turnover, these minimum payments are due. When filing your tax return, the actual contributions due are calculated based on your income (turnover multiplied by the profitability coefficient) and subtracted from the amount already paid in quarterly installments, determining the balance. If your income is very low, the balance may be zero, but the four minimum payments remain mandatory. INPS for Professionals (Separate Management System): If you run a professional activity without a specific pension fund (for example, as a consultant), you are registered with the INPS separate management system. The minimum quarterly payments typical of the traders' and artisans' management system are not required. Therefore, there are no INPS payments to be made during the year. In this case, too, when filing your tax return, the INPS contributions due are calculated based on your income (turnover times profitability coefficient) and the percentage required for the separate management system. The calculated amount is the amount due, excluding advance payments, as they have not been previously paid. • Clarity on INPS Payments for Consultants: Contrary to popular belief, consultants also pay INPS. The main difference lies in the payment schedule: there are no minimum quarterly installments, but rather the payment is made in a single payment when filing your tax return. Pay Attention to Minimum Amounts in the Separate Management System (Advance Payment): In the separate management system, there are minimum amounts that must be reached to be recognized for a full contribution year. This will be discussed in more detail in a future video. ------------------------------------------------------------------------------------------------------------------------------ 💡 Need our assistance? Book a consultation with our professionals now! ➡ https://bit.ly/consulenza-sportello-f... ⬅ ✅ SUBSCRIBE to the YouTube channel ➡    / studioallievi   👍 SUPPORT the channel by liking the video! FOR MORE INFORMATION: 📱Follow us on Instagram ➡   / studioallievi_commercialisti   ⬅ 📱Follow us on Telegram ➡ https://t.me/studioallievicommercialisti ⬅ 💻 Studio Allievi - Chartered Accountants website ➡ https://www.studioallievi.com/ ⬅ 💻 Read our blog articles ➡ https://www.studioallievi.com/blog/ ⬅ ----------------------------------------------------------------------------------------------------------------------------- OUR EQUIPMENT: Smartphone Tripod ➡ https://amzn.to/3KxJ1BX ⬅ 176 LED Light Panel ➡ https://amzn.to/3KvZuGC ⬅ SAMSUNG Flip Whiteboard Pro ➡ https://amzn.to/3V4pzl4 ⬅ Stand for Samsung Flip ➡ https://amzn.to/3KvF54E ⬅ DJI Mic Wireless Lavalier Microphone ➡ https://amzn.to/3XdkeKT ⬅ ---------------------------------------------------------------------------------------------------------------------------- Chapters: 00:00:00 - INPS Rules for the Flat-Rate Scheme 00:00:32 - Flat-Rate Scheme and Taxes 00:01:04 - Choosing the INPS Scheme: Trader or Artisan? 00:01:37 - Mandatory minimum INPS contributions for artisans and traders 00:02:10 - Calculating final income and tax balance 00:02:40 - Managing the four mandatory installments and pension funds 00:03:07 - INPS Separate Management vs. Management for Artisan Traders 00:03:39 - Calculating contributions for tax returns 00:04:04 - Separate Management and minimum contributions #accountant #foryou #inps #flat-rate scheme