Test yourself Question 1 of 5 Question 1 of 5
An occasional worker earns 2,000, 2,500 and 1,500 euros in a year from three different clients. How does the INPS band apply?
It does not, because each fee is below 5,000 euros The fees are added: 6,000 euros exceed the band and contributions concern 1,000 euros Contributions are due on 6,000 euros Each client has its own 5,000-euro band
Question 2 of 5 Question 2 of 5
Who pays the Gestione separata contribution due on an occasional fee above the band?
The worker, by their own F24, for the whole amount Each party pays its own share separately The client pays it all, bearing two thirds and deducting one third from the worker Nobody: it is settled in the income tax return
Question 3 of 5 Question 3 of 5
Who must report that the 5,000-euro band has been exceeded?
INPS, by letter to the worker The worker, by telling clients promptly The Revenue Agency, after the return is filed The first client of the year
Question 4 of 5 Question 4 of 5
Which expenses reduce the contribution base of an occasional fee?
All related costs, even those the worker bore alone No expenses at all Only expenses charged to the client and shown on the fee note A flat 25 % of the fee
Question 5 of 5 Question 5 of 5
Does exceeding the INPS band oblige you to register for VAT?
Yes, within 30 days of exceeding it Yes, from the following year No: a VAT number depends on habitual activity, not on the band Only if there are more than two clients
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