Module 219 min2174 wordsFree — no account
The INPS exemption band, the paperwork and the move to a VAT number
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 258 words · 3 min
Worked example
Giulia's log
Giulia works as an occasional tour guide for two agencies. In May her running total is 2,100 euros, in August 4,600. The next job, 900 euros in September, would take her to 5,500. She tells the agency before payment: contributions will apply to the 500 euros above the band.
Practical case
Paolo and the year's second job
Paolo is a graphic designer with no VAT number who has never joined the Gestione separata. He works occasionally. In 2026 he was paid 3,000 euros gross in March by an agency and will be paid 2,800 euros gross in October by a publisher, with no expenses charged. Does he owe INPS contributions? On what amount, who pays them, and what must Paolo do before the October payment?
Hint: Add up the fees from both clients and compare the total with the band; then apply the rule on the split and on each party's tasks.
Show the solution
In March the total is 3,000 euros, below the band: no contributions. With the October fee the total rises to 5,800 euros, above the 5,000 threshold. Contributions concern only the excess, 800 euros. Paolo must tell the publisher before payment and enrol in the Gestione separata, which he has not yet joined. The publisher pays the whole contribution by F24 by 16 November, bearing two thirds and deducting one third from Paolo's fee. The 20 % tax withholding still applies. None of this requires Paolo to register for VAT.
Answer: Contributions on 800 euros, paid by the publisher: two thirds borne by it, one third deducted from Paolo
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.