With the Circular of 16 March 2023, n. 30, INPS has provided self-employed workers and non-VAT registered professionals, registered with INPS social security management, with accounting instructions for obtaining the one-off indemnity (text at the bottom).
Self-employed workers and professionals who do not have a VAT number who have received a total income not exceeding 35,000 euros in the 2021 tax period or not exceeding 20,000 euros in the 2021 tax period will be able to access this benefit; workers already enrolled in the autonomous management of INPS with an active position as at 18 May 2022; workers with a job started on 18 May 2022; those who have made by 18 May 2022, for the period pertaining to 1 January 2020 and with payment deadlines by 18 May 2022, at least one contribution payment, total or partial, to the management of registration for which registration is required ‘allowance; workers not entitled to direct pension benefits as of 18 May 2022, the date on which the Aid decree came into force and those who are not recipients of the benefits referred to in articles 31 and 32 of the Aid decree.
| Work and social security 2023by AA.VV., Ed. IPSOA, 2023. The volume analyzes the employment relationship in all its phases from establishment to termination, going through the various managerial moments that distinguish it such as, for example, illness, accidents, motherhood. See the product sheet |
Article 2, paragraph 4, of the interministerial decree of 19 August 2022, provides that the amount of the one-off indemnity is equal to 200 euros for workers who in the 2021 tax year received an income not exceeding 35,000 euros. The decree-law n. 144/2022, in article 20, provides that the one-off indemnity referred to in article 33 of the Aid decree is increased by 150 euros if, in the 2021 tax period, the workers concerned have received a total income not exceeding 20,000 euros. Therefore, in the presence of a total income not exceeding 20,000 euros, the one-off indemnity will not be 200 euros but 350 euros, punchè self-employed and professional workers, not VAT registered, enrolled in the INPS social security management meet jointly all the requirements referred to in letters b), c), d), e) and f) of the aforementioned decree.
For the recognition of the one-off indemnity in the total amount of 350 euros, the insured person, when submitting the application, must declare – under penalty of inadmissibility of the application – that he did not receive an income in the 2021 tax year total exceeding the amount of 20,000 euros.
The one-off indemnity does not constitute income for tax purposes, nor for the payment of social security and welfare services; the same cannot be transferred, seized or attached and is paid to each person entitled only once.
Interested parties, in order to receive the benefit in question, must submit an application to INPS exclusively electronically, by 30 April 2023, using the well-known channels made available to citizens and patronage institutes on the portal INPS website. As an alternative to the Institute’s web portal, the one-off indemnity can be requested through the Multichannel Contact Center service, by calling the toll-free number 803 164 from a landline or 06 164164 from a mobile network. Furthermore, it will be possible to apply through the Patronage Institutes.
INPS, Circular 16 March 2023, n. 30