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VAT number bonus and professionals: amount for April and May

The relaunch decree confirms the bonus for VAT numbers, professionals and the self-employed, but provides for differences on the amounts: here's everything you need to know

VAT number bonus and professionals: amount for April and May

Confirmed for the months of April and May the bonuses intended for VAT numbers, self-employed, professionals with cash, co.co.co. and so on. A total of 4,5 billion euros will be available for them, money that will serve to give some breathing space to millions of people grappling with the economic crisis deriving from the coronavirus and the consequent lockdown.

Compared to Cura Italia decree approved last MarchHowever, the Relaunch decree passed by the Council of Ministers on 13 May contains important innovations. First of all on the amount of the bonus, which for some will be 600 euros both in April and in May, for others it will be 600 in April and 1.000 in May. Still others will receive the sum only for the first month, while for the second they will have to refer to the Revenue Agency and to the refreshment provided for small businesses.

So let's see what they are the news for VAT numbers, self-employed, professionals, co.co.co., traders, artisans, seasonal provided for by Relaunch Decree.

VAT BONUS AND PROFESSIONALS IN APRIL

For the month of April, the 55 billion relaunch decree fully confirms the Cura Italia system relating to the bonus for VAT numbers and professionals. Which means that after the 600 euros received for March, they will receive an allowance of the same amount for April the following categories:

– freelancers and continuous coordinated collaborators (co.co.co). The indemnity in this case is paid automatically;

– freelancers enrolled in the INPS separate management, not pensioners and not enrolled in other compulsory social security forms;

– self-employed workers enrolled in the special management of the compulsory general insurance (AGO);

– seasonal tourism and spa workers;

temporary workers, employed by user companies operating in the same sectors under certain conditions;

– employed and self-employed workers who, due to the coronavirus emergency, have ceased, reduced or suspended their activity or their employment relationship, provided that they are not holders of another permanent employment contract, other than the intermittent contract and not are pensioners;

– show business workers having certain requirements and always on condition that they are not employees or pensioners on the date of entry into force of the law;

– professionals enrolled in compulsory social security institutions governed by private law;

– sports workers employed with collaboration relationships, recognized by the company Sport e Salute Spa, up to a maximum limit of 200 million euros for the year 2020. 

As previously expected, the bonus does not contribute to the formation of income.

MAY BONUS: WHO GET 1.000 EUROS

If for April it works the same way for everyone, for the month of May the decree provides for differentiations based on categories. 

In detail to receive 1.000 euros for the month of May will be

  • freelancers enrolled in the INPS separate management, not pensioners and not enrolled in other compulsory social security forms, with losses equal to at least 33% of their income in the second two months of 2020 compared to that of the second two months of 2019, 
  • workers with co.co.co. enrolled in the separate INPS management not entitled to a pension and not enrolled in other compulsory social security forms.

MERCHANTS AND ARTISANS: WHAT HAPPENS IN MAY?

In April, traders and artisans will receive the 600 euro bonus. However, in May, unlike the other workers enrolled in the separate INPS management who will receive the 1.000 euro allowance, both categories will be excluded from the bonus and, as small businesses, will have to refer to the compensation for losses assigned to the Revenue Agency. In this case, however, there is no fixed figure, but the refreshment will be provided in proportion to the drop in revenues. The percentage will be between 10 and 20%. 

AGRICULTURAL WORKERS: IN MAY 500 EURO

It is also paid for agricultural workers who received the 600 euro bonus in March for the month of April 2020 an indemnity of 500 euros”explains the Government in a note. In other words, the bonus amount will be reduced by 100 euros.

PROFESSIONALS WITH CASE: IN MAY 600 EURO

Unlike the provisions for freelancers registered in the INPS separate management, professionals registered in the Orders (therefore engineers, architects, psychologists, surveyors, doctors, journalists and so on) for the month of May will be entitled to a bonus equal to 600 EUR, 400 less than colleagues who pay INPS contributions. A differentiation that Alberto Oliveti, president of Adepp did not really like: “I remember – he said – that the resources come from the taxes that we all pay and that the professionals enrolled in the Funds even pay twice, personally and through their institutions. I therefore hope that the 1.000 euros will be given to all professionals and no further unbearable injustices will be created towards categories hard hit by the Covid-19 emergency and who have demonstrated, even at the cost of their lives, that they are at the service of the country".

Calculator in hand, in fact, the money would be there. In March, 283 million were spent, a figure that served to satisfy the demands of around 470 workers. For the months of April and May, the government has made available an additional 850 million euros, enough to increase the amount of support. 

The details relating to professionals with cash will be clarified through an interministerial decree which should arrive before May 16, but there is already an important novelty. The relaunch decree allows access to the indemnity also for professionals enrolled in several funds, provided they do not have a permanent contract. Taking a practical example, professionals who occasionally carry out teaching activities will also have access. On the other hand, the rule that prohibits access to the bonus to pensioners has been confirmed.

In this context, it remains it is still to be clarified whether it will be necessary to reapply for professionals registered in the Orders to receive the April and May allowance or if, as for workers enrolled in the separate INPS management, the disbursement will be automatic. 

The Adepp then underlines another fundamental problem: the 283 million euros used to pay the March indemnity were entirely advanced by the individual social security funds. If the Government fails to disburse with the funds already allocated, many crates will not be able to fulfill requests relating to April and May, leaving workers without the allowance to which they are entitled. 

MAY BONUS: WHO GET 600 EUROS

In summary, the recipients of 600 euros in May will be:

  • self-employed workers enrolled in the special management of the compulsory general insurance (AGO);
  • employees and self-employed workers who, as a result of the epidemiological emergency from COVID 19, have ceased, reduced or suspended their activity or their employment relationship, provided they are not holders of another permanent employment contract, other than the intermittent contract and are not pensioners;
  • workers enrolled in the FPLS (Entertainment Workers Fund); 
  • professionals enrolled in private law institutions providing compulsory social security.

In all cases, the access rules remain those indicated by the INPS in the circular no. 49 of 30 March

READ MORE: Bonus 600 euros VAT numbers and self-employed: INPS instructions

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