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The ISCRO (experimental from 2021 to 2023) will be paid by the INPS to the VAT numbers registered in the separate management. You will start with income less than 50% of the average of the previous three years.
by Matteo Prioschi
The ISCRO (experimental from 2021 to 2023) will be paid by the INPS to the VAT numbers registered in the separate management. You will start with income less than 50% of the average of the previous three years.
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A contribution of between 250 and 800 euros per month paid during a semester, which does not contribute to the formation of income. This, in practice, is the ISCRO (Compensation for extraordinary income and operational continuity), help that the self-employed with CIF registered exclusively in the separate management of the INPS, not retirees, can count on. experience a decrease in income.
Requirements
The characteristics of this new social safety net are described in paragraphs 386-400 of Article 1 of the Budget Law 2021 approved by the House and which is now being examined by the Senate. Introduced on a trial basis starting next year and effective until 2023, it can be used in the face of a significant decrease in income from self-employment. More precisely, to request the new allocation of extraordinary income and operational continuity (Iscro), the income recorded in the year prior to the request must be less than 50% of the average income of the three additional previous years and not greater than 8,145 euro (revalued over time). Therefore, for 2021, the income for 2020 must be considered, which must be less than 50% of the average of the 2017-2019 triennium.
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Calculation examples
The compensation amount is calculated according to what is indicated, unclearly, in paragraph 391: it is 25%, semi-annually, of the last income certified by the Tax Agency, and is paid for six months. So, let’s suppose that a professional in 2017-2019 had an average income of 22 thousand euros and in 2020 it dropped to 7,500. The allowance will be equal to 22,000 / 2 (semester) = 11,000 / 4 (that is, 25%) = 2,750 / 6 (the months of use) = 458.33 euros per month for one semester. Amount between the minimum and the maximum allowed (250 and 800 euros).
The aid must be requested by the interested party to the INPS, self-certifying the income that will later be verified through the Tax Agency. The application must be submitted before October 31 of each year, but only once in the three-year period, and the compensation will be borne by the social security entity until the planned financial coverage is exhausted (70.4 million euros in 2021 which will later be decrease to 3.9 million in 2024). The ISCRO cannot be used as a social safety net after the activity ceases, because the closure of the CIF while the quote is received determines its termination and the obligation to return it.
The operation implies an increase in the contribution rate of the self-employed in separate management by 0.26 percentage points in 2021 and 0.51 points in 2022 and 2023 and the payment of the ISCRO is combined with participation in refresher courses. professional whose criteria and methods must be identified by ministerial decree no later than March 2, 2021.
