White Year of Subscription, Partial RR Reference and Effects on Deductible Fees – Financial Focus

Law December 30, 2020 No. Presented 178 CD. “White Contribution Year”, or the possibility of non-payment of contributions relating to the year 2021, which ends in the same year, subject to certain conditions and upon submission of a specific application.

The procedure for recognition of the merits, as we recall, was rather turbulent, after the long delay which marked the issue of necessary enforcement measures. In fact, only the amount of the exemption granted was disclosed as of November 29, this delay (although the deadline for the payment of the May 2021 installment was postponed to August 2021, and subsequent indications by the Social Security Institute of Social Security. Regarding the possibility of suspending payments if the debtor falls in limits of contribution exemption), he made sure that many taxpayers, who then admitted the benefits, at any rate properly paid the fixed contributions owed to the artisans and merchants of the administration.

Now it’s time to summarize all the events, by filling in the RR part, and to give specific guidance on this point, INPS Publication No. 66 on 9 June 2022.

In order to “portrait” the benefits of a white year, there are two fields in the RR framework:

  • Total contributions should be indicated in column 14 In fact paid on minimum income, also including payments for maternity contributions, membership fees and surcharges;
  • On the other hand, column 23 should indicate the amount of benefit from the exemption in accordance with Article 1, paragraphs 20 to 22 bis of Law No. 178/2020, Resulting in the connection located inSocial Security Drawer.

In order to correctly fill in the required data, it must first be remembered that the part of the RR should not be filled out according to the monetary standard, but according to the criterion of contributions “related to” the year covered by the declaration . In field 14, it will be necessary to indicate the total contributions already paid in connection with the 2021 edition, and thus consider installments due in May 2021 (then moved to August), August 2021, November 2021 and February 2022. If so or more than Unpaid installments, regardless of whether it is due to the white year or not (and therefore, even in the case of simple insolvency), only the amount actually paid will be indicated. In this case, the difference will be reported in Field 16 – Debt Contributions to Minimum Income.

In the case of an exemption from contributions, without prejudice to the aggregation of column 14 as described, and thus the reference in column 16 of the debt relating to contributions due on the minimum (i.e. unpaid installments), to “make clear” that it is not from insolvency, but from non-payment that the exemption enacts , it will be a compilation of column 23, where, as mentioned, the exemption recognized must be indicated for the entire amount resulting in the Social Security drawer, regardless of whether this exemption is affirmed on the annuities relating to 2021 in whole or in part.

However, from the point of view of deductible fees, the monetary standard remains the same. Thus, the payments must be indicated in the RP . part In fact Implemented by the deadlines of February 2021 (last payment 2020), May – August and November 2021. It goes without saying that if the exemption from contributions is already confirmed with reference to payments due in 2021, this will result in a lower deductible fee.
To close the circuit, it is necessary to finally consider the case of those who paid one or more installments in 2021 that were subject to the exemption at that time, finding themselves with the amounts deducted in 2022.

In terms of exposure under the RR of the Income Reference 2023 for 2022, only in the next year will we be able to assess which fields will be filled to explain the evolution of utility uses.

Instead, we can now recall that contributions already paid in 2022 will converge under the 2023 Income Action Plan, while contributions made as compensation, for the fully unused contribution exemption, will flow through compensation using Form F24. In the framework of RM. For these offsetting amounts, opting for ordinary taxes is more than appropriate to neutralize the effect on taxable income.

In conclusion, a reminder on “state aid”: the benefits of exemption from contributions under Section 3.1 of the Business Finance Fund are recognized. It must be remembered that the amounts that we will now disclose in the advertisement are given temporarily and (sooner or later) AdE will send the data to INPS to verify the final amount to benefit (first of all, a required decrease in turnover). Only at the end of this second phase of checks will the benefit be definitively granted, but it is believed that it should in no way be included in the RS framework, given that the grantor will enter the aid into the ANN.

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