For self-employed workers, the risk of poverty is double that of employees

According to data published by the Ministry of Economy and Finance (2024 tax return), VAT holders who have submitted tax returns are close to 4 million, flexibility and working independence come at a very high price: the lack of protection. Compared to employees, in fact, they cannot count on sick pay, paid holidays, leave, severance pay, thirteenth and fourteenth month's wages. When they get sick or temporarily close their business, their income stops with them.

In the event of temporary difficulties in the business, there is no provision for the Redundancy Fund, the tool that allows companies to suspend or reduce work without leaving their employees without pay. And if the business closes definitively, NASPI, the unemployment benefit that accompanies those who lose their job towards a new job, is not triggered, but ISCRO which is a measure with very limited coverage.

To support the most economically vulnerable self-employed workers, without the protections of employed work and with often discontinuous incomes, in 2015 the Renzi government established the flat-rate regime, a simplified system for very small VAT numbers without employees, without any organizational structure behind them and with limited revenues. The measure introduced a substitute tax of 15% (5% in the first five years of activity) on an income determined on a flat rate basis, based on a profitability coefficient linked to the type of activity. The regime replaced the minimums, new production initiatives and the ex-minimum regime, reorganizing the discipline. Since 2016, the flat-rate scheme has been the only subsidized scheme left for this category of workers.

In Italy there are almost 4 million people with VAT numbers. Craftsmen, traders, farmers and freelancers, alongside whom the number of flat-rate workers is growing. Today there are almost 2 million. According to data from the Court of Auditors, this audience is concentrated in particular in private healthcare services (psychologists, doctors, physiotherapists, paramedics), which represent 10.3 percent of the total freelance professions. Followed by professionals from the technical-building sector (engineers, architects, surveyors, bricklayers), law firms and business and management consultants. They are predominantly young and paid relatively little. The average annual income declared net of losses is equal to 17,180 euros.

The region that has the highest number of flat-rate taxpayers is Lombardy with approximately 356,500 VAT numbers. This is followed by Lazio with just over 231 thousand people and Campania with over 177 thousand. In terms of income, however, the Autonomous Province of Bolzano stands out. In this area in 2024, flat-rate taxpayers declared an average income of 20,450 euros. Followed by colleagues from the Autonomous Province of Trento with 19,280 euros and Lombardy with 19,260. Calabria closes the national ranking with an income of 14,070 euros.

The Cgia of Mestre presented the data as part of the innovations envisaged in the Maneuver. The 2027 budget bill provides that the revenue threshold for the flat tax goes from 85 thousand to 100 thousand euros. Immediate exit from the subsidized regime over 115 thousand euros while for VAT purposes, however, the current limits remain: 85 thousand euros, with exit during the year over 100 thousand. The measure would cost 260 million per year, 1% of the budget.

The measure has sparked reactions from trade unions and some opposition parties, who consider it unfair and discriminatory towards employees who earn the same income. The CGIA research office underlines: "Although we are not completely convinced either, it is necessary to underline that the scope of the provision is very limited". This is "a lot of noise for a soap bubble. The effect on the people of VAT numbers will be almost insignificant".