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Indemnity for VAT numbers and professionals: the answers of the Mef on Cura Italia

The Ministry of the Economy provides clarifications to the most widespread doubts about Cura Italia and in particular about the allowance for VAT and self-employed numbers and about the funds for professionals registered in the orders

Indemnity for VAT numbers and professionals: the answers of the Mef on Cura Italia

Here comes the faqs of the Ministry of Economy on Cura Italia, the economic provision called to (in part) make up for the difficulties created by the Coronavirus. In fact, from next week the first effects of the decree approved by the Government on 16 March should begin to be seen and viale XX Settembre provides citizens with the answers to frequently asked questions. What impact will these measures have? Who will benefit? How and since when? 

600 EURO INDEMNITY: WHO WILL RECEIVE IT AND WHEN

Le faq of the Mef are divided into four macro areas: health, employment, liquidity for households and businesses, taxation. Let's start fromthe 600 euro allowance that the Government has decided to pay to VAT numbers and to the self-employed enrolled in the separate management and from the questions relating to professionals with funds who will not have access to the benefit, but will be able to count on the so-called "Fund of Last Resort".

For self-employed workers and VAT numbers, the process that will lead INPS to disburse the 600 euro allowance will start next week. “About 5 million people will be entitled to it. This is a 'one-off' bonus, which for now only refers to the month of March and which will be accessible from the INPS website with a procedure, starting next week. It is a sort of universal citizenship income”, explained the number one of the National Institute of Social Security, Pasquale Tridico, during ainterview given to the La7 TV programme, Di Martedì. 

Who will receive this money? Professionals not enrolled in the orders, co.co.co. under separate management, artisans, traders, direct farmers, settlers and sharecroppers, seasonal workers in the tourism and spa sectors, workers in the entertainment sector, agricultural workers. 

To get them, Tridico continued, “a pin will be enough, which will be released directly on the INPS website with a confirmation message then sent to your mobile phone. How do you ask? There is no financial requirement to access, if not for workers in the tourism sector, who will have to prove that they worked until March 17“. 

In the coming daysthe INPS should issue a circular with all operating instructions. In the meantime, however, the Ministry of the Economy provides some useful ideas for preparing and understanding who has to do what. Let's see them one by one.

It starts with a clarification provided to co.co.co and partners of partnerships or corporations: 

How is the allowance paid for professionals and workers with a coordinated and continuous collaboration relationship?

Beneficiaries must submit an application to the professional funds to which they belong.

Partners of partnerships or corporations who by law must register with the special management of the Ago (not classifiable as self-employed workers because they carry out the activity in corporate form) are among the recipients of the 600 euro indemnity for the March? And if the answer is yes, are the 600 euros to be paid to all members?

Yes, if the individual members are registered with INPS management. The indemnity recognized by article 28 is in fact personal and not attributable to the company as such.

Source: Ministry of Economy

PROFESSIONALS ENROLLED IN THE ORDERS: THE MEF FAQ

The first answer provided by the Mef refers precisely to the "sore point": that of the professionals registered in the various professional orders and they will not have access to the 600 euro allowance. In recent weeks, the issue has aroused quite a few controversies and the individual pension funds are looking for a strategy to try not to leave their members at the mercy of the crisis. What does the ministry say on the subject?

Is the indemnity envisaged for non-employee professionals, but in the regime of free activity regulated by a VAT number, only envisaged for those not registered in a professional order?

Freelance professionals fall under the provisions of article 44 of the decree, which establishes the 'Fund for income of last resort'. The access criteria and the methods of disbursement of the benefit are being studied with the professional funds.

Source: Ministry of Economy

THE FUND OF LAST INSTANCE

For the moment we must therefore wait, also because the functioning mechanisms of the Fund of last resort have not yet been established, but however, there are some new features.

How will the Fund of last resort be used and, in particular, how much will the measure be for each person?

It provides for the assignment of 600 euros each. The audience of recipients will be decided within days with a provision to be issued soon.

Source: Mef

This is the general rule. The fund, endowed with 300 million euros, in addition to protecting the professionals registered in the orders, will also be used for temporary employees and for babysitters, domestic workers and carers.

What protections are envisaged for temporary employees who expire in this period? Do they end up in the fund of last resort? 

At present, the fund of article 44 is aimed at a sufficiently all-encompassing audience to also include these subjects, should they be excluded from any other form of protection.

Does the provision contain protection tools for babysitters, carers and family collaborators?

The situation of housekeepers and caregivers is currently under consideration, in view of their inclusion among the beneficiaries of the residual fund provided for in article 44.

Source: Mef

COMMERCIAL AGENTS

Another clarification concerns commercial agents:

Are commercial agents who, in addition to enrolling in the Ago special management, obliged to be enrolled in another form of compulsory social security such as Enasarco, are entitled to an indemnity of 600 euros?

Commercial agents are excluded from the audience of recipients of article 28, which concerns only those who are not enrolled in other compulsory social security forms, but fall, with all the other subjects enrolled in the funds, in the provisions of article 44 which establishes a Last resort income fund to ensure income support measures for both employees and self-employed workers.

Source: Mef

THE PMI FUND

A further doubt clarified by via XX Settembre concerns the reference audience of the SME Fund envisaged by the Cura Italia decree.

Who can access the PMI Fund?

The PMI Fund can be accessed by sole proprietorships and all professionals registered in registers or lists (held by the MiSE). The craftsman, the plumber or the owner of the bar are already included in these categories and therefore can access the Fund. For microcredit and "reduced amount" (up to 20.000 that can be increased) the Fund already admits the guarantee without evaluation and at 80%.

Source: Mef

TREASURY

Another delicate matter is the taxation: 

On subsidies to VAT numbers, can anyone with a tax collection file access it? And for Naspi? 

The NASPI indemnity is not foreseen for VAT numbers, for them the 600 euro benefit is foreseen for the month of March. They also benefit from the revenue agency's collection freeze like everyone else.

Are the payments suspended and extended to May 31 also included those paid by the employer who suspends the payment of wages?

Until 30 April 2020 - in favor of subjects operating in the sectors most affected by the current emergency - the payments of withholding taxes on income from employment and similar, as well as the obligations and payments of social security and welfare contributions and premiums are suspended for compulsory insurance. With specific reference to withholding taxes, this provision cannot be applied in the event that the employer does not pay the wages, as the withholding taxes subject to suspension do not apply.

Source: Mef

PERMITS 104 AND BABYSITTER VOUCHERS

Does the extension of the duration of paid leave also apply to employees who already take advantage of the monthly paid leave recognized by law 104?

Yes, further clarifications will be provided through a special INPS circular soon to be issued.

Does the equivalence of the period spent in quarantine or fiduciary home stay with active surveillance to illness for the purposes of the economic treatment envisaged by the reference legislation, and not computable for the purposes of the period of conduct, also apply to civil servants?

The 'Cura Italia' decree provides for its application only to workers in the private sector, as the Legislative Decree of 9 March 2020 contains an equivalent rule that applies to workers in the public sector.

In the hypothesis of an extension of the closure of schools and activities, what do you intend to do to extend the measures for childcare and, in particular, those aimed at self-employed workers?

The babysitter voucher is also valid for the self-employed. In case of extension of closure of the activities it can be renewed.

Source: Mef

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