There reform dell ‘personal income tax, that is, the income tax, together with the approval of the cut in the cost of the tax wedge, is about to create a twisted mechanism that risks making the system of taxation of income literally incomprehensible.
As the newspaper notes The messenger, the cutting of the work it will go through the strengthening of the so-called Renzi bonus of 80 euros, which for incomes up to 26,600 euros will rise up to 100 euros monthly, only to then magically turn into an Irpef deduction on the labor cost decreasing up to the maximum threshold of 40 thousand euros per year.
The main node is one: in this way they introduce themselves taxations of different amounts depending on whether the income derives from retirement, from employee or self-employment. In short, the risk of finding yourself in a real juniper is very concrete and to be taken into consideration.
Precisely for this reason it is better to start studying the complex situation. A graph developed by the Eutekne Study Center helps us in the enterprise.
An infernal mechanism
First example: the employee. Up to the threshold of 8,145 euros of annual earnings, one falls within the no tax area; therefore no payment of taxes. If the worker ceases to exceed the aforementioned threshold by just one euro, the worker accrues the right to receive the 100 euro bonus which, calculating in hand, means pocketing 1,200 euro per year. In this case, the rate is negative and amounts to -14.73%.
However, if to declare the same € 8,145 is a retired, he will have to pay a very small donation worth 5 euros, or a rate slightly above zero. If instead the same figure is declared by a self-employed in the flat tax regime at 15%, the subject will pay 1,222 euros in taxes.
More specifically, employees without family loads have one negative rate up to € 12,500 thanks to the € 100 bonus. The “zero” rate starts at € 12,509 a year. But be careful, because if the same amount were declared by a pensioner, this person would have to pay in the state coffers about 1300 euros, or 10.73% of his income. A self-employed without a scheme flat tax it should instead drop 1943 euros (15.5% of the income) while a professional 1876 euros.
Employees and retirees will pay an effective rate of 15% at these income levels: 15,640 for the first category, 24,470 for the second category. As incomes rise, however, i relationships they reverse. Let’s take an example: considering 35 thousand euros of annual income, an employee will pay 8 thousand euros in personal income tax while a pensioner 8972 euros and a self-employed person with no subsidized regime over 9 thousand. The autonomous with flat tax? He will have to shell out 5270.
The “draw” for all will start a 55 thousand euros, with a 31% withdrawal, or more than 17 thousand euros.