With the new flat tax, self-employed workers will earn much more than employees. With the same gross salary, the difference may even exceed 30%. This is what emerges from the simulations carried out by Eutekne. info, the study center led by Enrico Zanetti, former Deputy Minister of Economy under the Renzi government.
The flat tax desired by the League does not introduce a single rate for all income from work (which had also been promised by Matteo Salvini during the electoral campaign for politics). It is rather an extension of the minimum regime: in essence, from 2019 the income ceiling within which one enjoys the 15% tax relief (unique and substitute rate of Irpef and Irap) goes up for all VAT numbers at 65 thousand euros. At the moment, however, the system provides for differentiated thresholds between 25 and 50 depending on the activity carried out: for professionals, for example, it is 30 euros.
Not only. The Budget law also provides that from 2020 VAT numbers with annual incomes between 65 and 100 euros will be able to enjoy another reduced rate, this time at 20%.
Let's take an example based on Eutekne simulations. With the same gross salary, let's say 45 euros, an employee (with fixed-term or permanent contracts) pockets a net salary of 2.188 euros for 13 months, while a self-employed person comes close to 3 euros per month (2.994). The difference is over a third, 36,8%, which translated into money over 12 months means 10.471 euros more each year.
Faced with such a blatant economic disproportion, many employees would be tempted to change their position in the company to appear as collaborators and thus increase their disposable income. However, the government has foreseen this and inserted a clause to prevent it: companies will not be able to transform into self-employed workers who in the two years preceding the entry into force of the maneuver received income from employment.
