CONTRIBUTI INPS GESTIONE SEPARATA AL 27% MA AUMENTANO QUELLI ISCRITTI AD UNA DOPPIA GESTIONE (DAL 20 AL 22%) Stampa
Area Lavoro - Elaborazione paghe
Mercoledì 12 Marzo 2014 07:33

Come decantato dall'INPS e dei Mass-Media, con la Circolare 18 dello scorso 4 febbraio 2014 l’INPS ha comunicato che e da gennaio  2014 non verrà aumentata, come invece era previsto, l'aliquota ordinaria dei contributi per gli iscritti alla gestione separata ex articolo 2 comma 26 Legge 335/95. Quello che invece è passato inosservato, ma sempre pubblicato nella stessa circolare dell'INPS è stata la variazione dei contributi INPS già da gennaio 2014, dal 20 al 22% per gli iscritti alla gestione separata che già risultano essere assicurati presso altre forme previdenziali obbligatorie o fotitolari di pensione. Questo è stato previsto dalla legge di stabilità 2014.
Come per gli altri anni la ripartizione del contributo è a carico per 1/3 al collaboratore e per 2/3 al committente. Questo vale almeno per la generalità dei casi, salvo il caso delle associazioni in partecipazione dove l'associante paga il 55% del contributo totale mentre l'associato il restante 45% del contributo totale.
Come secondo la normativa vigente il versamento deve essere effettuato entro il 16 del mese successivo al pagamento del compenso corrisposto dal datore di lavoro attraverso la presentazione telematica del modello F24. 
La gestione separata per i professionisti invece resterà come quella dello scorso anno con il calcolo del saldo e dell'acconto in fase di elaborazione della dichiarazione dei redditi.

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