Registration in the INPS separate management scheme: procedure and contribution charges

Enrolment in the INPS Separate Account: which categories of workers are covered by this special social security contribution scheme? For whom is it compulsory to register? What are the procedures to be followed? Once registered, what are the charges and obligations to be respected?

Let us look together in this article at what enrolment in the INPS separate management scheme consists of and who can benefit from this specific payment scheme.

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Registration with the Separate Management Fund INPS: definition

Origins

Law Dini n.335/1995 established in 1996 the creation of enrolment in the separate INPS management scheme in order to be able to pay the contribution charges of a specific category of workers who were not covered by the then existing schemes.

This law was enacted in 1996 because it was the year in which the government decided to move from a pension system based on wage remuneration (i.e. on what the worker received) to a system based on contribution remuneration (i.e. on what was paid into the INPS fund), which was undoubtedly less advantageous.

Why is enrolment in the INPS separate management scheme created?

Enrolment in the INPS separate management scheme is conceived with the aim of giving a specific group of workers the possibility of paying contribution charges to the INPS fund. In fact, the Italian government had realised that a small part of self-employed workers was not covered by the pernsionistico nazinoale system, i.e:

• self-employed workers who do not have their own professional fund and who do not carry out business activities
• Co.Co. workers.

Merchants, artisans and direct cultivators already had a reference scheme at the INPS pension fund, so they were not among the categories of self-employed workers for whom the Dini law was enacted.

Who are those entitled to enrolment in the INPS separate management scheme?

As we have already explained at length, enrolment in the INPS separate management scheme is designed to guarantee a pension fund for the remaining sections of the self-employed who are not covered by a social security fund.

Therefore, to the two categories mentioned in the previous paragraph, the Dini law added a third, that of home salesmen.

Initially, there were three categories for enrolment in the separate INPS management scheme. However, the Dini law was broadened and extended by adding new categories of self-employed workers who do not have a pension fund with INPS.

As a result, in 2020, those entitled have become more numerous and the following groups of self-employed workers may also apply for registration with the INPS separate management scheme

• non-employed customs agents;
• research grants;
• recipients of scholarships for attending PhD courses;
• local administrators;
• occasional self-employed workers
• associates in participation;
• members of boards of directors;
• administrators;
• doctors with specialist training contracts;
• occasional ancillary workers.

The categories listed here represent the group of persons entitled to enrolment in the INPS separate management scheme. However, this does not guarantee automatic enrolment in this pension fund. In fact, specific conditions must be fulfilled to be covered by this pension scheme. Let us therefore analyse in detail these requirements that make enrolment in the INPS separate management scheme compulsory.

For whom is enrolment in the INPS separate management scheme mandatory?

According to Law 335/1995, those who fulfil one of these three requirements are obliged to enrol in the separate management scheme INPS:

• they must exercise the professions mentioned in the previous paragraph on a habitual basis.
• they must exercise the aforementioned professions in a prevalent manner. This means that the occupation in question need not be the only one carried out by the worker. For example, someone who does double work, as a self-employed person and as an employee, is obliged to register with the separate management scheme and pay contributions for the self-employed activity.
• must exercise a professional activity whose income exceeds EUR 5,000. In fact, Law 326/2003 also included occasional workers whose income exceeds EUR 5 thousand.

Procedures for registration with the INPS Separate Management Fund

A specific time window has been established for enrolment in the separate management scheme INPS: 30 days after the first employment relationship.

The enrolment procedures also provide for specific channels:

• the reference patronage
• the INPS web page dedicated to the service
• the contact centre

Let us analyse in detail the different online services made available by INPS according to the type of worker who must enrol in the INPS separate management scheme:

• For the enrolment of parasubordinate workers in the Separate Management, the "Domanda Iscrizione Parasubordinati" must be completed. First of all, you have to authenticate yourself on the INPS site, then from the menu on the landing page you select the item for enrolment in the Separate Management. The registration page will then appear with all the fields to be filled in. For parasubordinate workers, it will be necessary to select the item 'collaborator or other activity' and confirm registration. It is very important not to forget to print out the receipt.
• For self-employed persons, the route to be followed is the same, with the only difference that the application to be filled in is to be found under the heading "Self-employed person registration".

Once the online application has been completed, INPS provides three different channels for its transmission

• the Web Portal, through the telematic services via the Institute's portal;
• the Multichannel Contact Centre, through the toll-free number 803164;
• the INPS intermediaries, through the relevant telematic services.

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What does enrolment in the INPS separate management scheme entail?

Once you are enrolled in the INPS separate management scheme, what are the charges and benefits you can enjoy?

INPS separate management scheme: charges and allocations

The person enrolled in the separate management scheme INPS is obliged to pay to the pension fund the contributions that are ⅓ payable by the employee and ⅔ payable by the principal.

The principal must pay the contributions using the F24 form by the 16th day of the month following the month in which the employee received his/her salary.

In the case of self-employed workers or freelancers who are not covered by the INPS social security reference fund, the burden of paying the contributions is fully borne by them and only 4% must be paid by the principal. In any case, the method of payment is always by filling out the F24 online form.

For freelancers, on the other hand, the contributions to be paid to the INPS fund are fully borne by them and must always be paid via the online F24 form. The tax deadlines for payment correspond to those for the payment of income tax.

In the particular case of coordinated and continuous collaboration, the associator will have to pay a tax base of 55% and the associate 45% .

What are the rates and contributions to the 2020 separate management scheme?

Circular No. 12 of 3 February 2020 established and communicated the maximum and minimum rates of income to be paid to the INPS separate management fund

• 33% rate for collaborators and similar figures enrolled exclusively in the INP separate management fund. Added to this rate are:
  • 0.50% (for maternity, family allowances, sickness, hospitalisation);
  • 0.22% (paragraph 791, Sole Article, of Law No 296/2006);
  • 0.51% (non-entrepreneurial self-employment).
• 24% rate for pensioners or insured under other compulsory social security schemes. This rate is valid both for collaborators or similar figures and for professionals.
• 25% rate for freelancers in the Separate Management and not insured under other social security or pension schemes. To this rate, thanks to Law 296/2006, is added 0.72% for
  • maternity,
  • family allowances,
  • illness,
  • hospitalisation

You now know in detail the advantages of this particular social security protection scheme. If you fall into the categories we have analysed, it may be more than convenient, therefore, to be enrolled in the INPS separate management.