22.07.2021

Exemption from payment of social security contributions for freelancers/self-employed workers

Self-employed workers enrolled in the INPS social security system and professionals enrolled in the compulsory social security and assistance entities referred to in Legislative Decree no. 509/94 (CNPADC, Inarcassa, CIPAG, ENPAM, etc.) and no. 103/96 (Interprofessional Funds, etc.). ), with an income of less than 50,000 euros in 2019 and a decrease in turnover of at least 33% in 2020 compared to 2019 turnover, have the possibility of being partially exempt from the payment of social security contributions due.