In view of the expiry of the first payment of social security contributions for craftsmen and traders, set for May 16, the National Union of Young Chartered Accountants and Accounting Experts denounces the lack of Operational instructions On the 50% reduction of the contributions, introduced by the Budget Law 2025, intended for new members of the INPS special management. “The legislation has been in force for months, but INPS has not yet provided the necessary indications so that the beneficiaries can actually take advantage of the measure,” says Francesco Cataldi, president of the Union.
The criticisms of the Union
Massimiliano Dell’Otto, Councilor of the Union of the Union, explained that “the accountants find themselves in the impossibility of providing clear responses to their customers”, a situation that forces companies to “renounce to plan their financial dynamics”. He added that, despite the recent communication on INPS relating to the availability of codes and amounts for quarterly installments, “the amounts are still calculated on the full rate, even for those who, according to law, would be entitled to 50% reduction“. All this happens” in the absence of any clarification by the institute, almost four months after the entry into force of the standard “.
Hence the request for an “urgent” intervention, accompanied by the proposal, made by President Francesco Cataldi, to establish a permanent technical table that would serve to “analyze in advance and monitor the implementation of the rules with relevant contributory impacts for businesses and professionals”.
What the Budget Law provides for
The rule provides that the new members of the INPS social security management of craftsmen and traders can, on request, take advantage of a 50% reduction in social security contributions for a maximum period of 36 months.
The facility applies both on payments calculated on minimum taxable income and on those due on the income part that exceeds this threshold. This measure is optional: to access the benefit, it is necessary to submit a specific application, which must be sent exclusively through the official telematic channels of the National Social Security Institute.
Adhesion to the subsidized regime involves consequences on floor social securitysince the reduced contribution periods will not be entirely considered for pension purposes. The number of useful months will be proportional to the amount actually paid, a significant aspect that requires a careful evaluation, especially for those who consider this option in a long -term perspective and in relation to the future pension allowance.
The node with the reduction of contributions of the flat -rate
The rule, moreover, overlaps with another facility already in force: the 35% reduction of contributions for VAT holders in the flat rate. This measure has been active for years and concerns a vast audience of taxpayers. The introduction of the new facility provided for by the 2025 maneuver could generate practical uncertainties for those who fall within both categories, raising doubts about the possibility of accumulation of the two measures or on the need to choose between the two regimes.
How much the new rule can help
The facility, if implemented correctly, could constitute a valid tool for supporting self -entrepreneurship, in particular for young people and disadvantaged areas. The reduction of the contributory burden in the first years of activity would in fact contribute to improving the economic sustainability of the new entrepreneurial initiatives.
INPS had announced that she would make one available electronic platform dedicated to sending applications, through a specific circular. However, this system has not yet been activated, and the terms for the presentation of the requests have not yet been made official.
