Module 120 min2333 wordsFree — no account
Who withholds, on which fees and on what base
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 179 words · 2 min
Practical case
An engineer's bill with a site visit
A company in Verona pays the bill of a resident engineer, registered with the INPS separate scheme and not in the flat-rate regime. The invoice shows a fee of 2,500 €, the 4% INPS surcharge on the fee and 180 € of reimbursements at cost for the trip to the site. The company wants to know which base to use and how much to hold back.
Hint: Go back to the base table: which of the three lines go in, and which rate applies to a resident?
Show the solution
The INPS surcharge is 4% of 2,500 €, that is 100 €. All three lines belong in the base: the fee, the separate-scheme surcharge and the reimbursements at cost. The base is therefore 2,500 + 100 + 180 = 2,780 €. The engineer is resident, so the withholding is 20% as an advance: 20% of 2,780 € is 556 €. Had the invoice carried a professional fund contribution instead, that line would have stayed out of the base.
Answer: Base of 2,780 €, withholding of 556 €
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