{"id":2396,"date":"2015-04-03T12:45:10","date_gmt":"2015-04-03T11:45:10","guid":{"rendered":"https:\/\/www.maulinisacchi.it\/blog\/contributi-inps-commercianti-e-artigiani\/"},"modified":"2015-04-03T12:45:10","modified_gmt":"2015-04-03T11:45:10","slug":"contributi-inps-commercianti-e-artigiani","status":"publish","type":"post","link":"https:\/\/www.maulinisacchi.it\/contributi-inps-commercianti-e-artigiani\/","title":{"rendered":"Contributi INPS commercianti e artigiani"},"content":{"rendered":"<p>Con la Circolare 26 del 2015, l\u2019INPS ha fornito i dati per il calcolo della contribuzione per l\u2019anno 2015 dei soggetti iscritti alla Gestione IVS degli artigiani e commercianti; in particolare sono state fornite le nuove aliquote, i minimali e i massimali di reddito e le relative contribuzioni sul reddito minimale e sul reddito eccedente il minimale, nonch\u00e9 termini e modalit\u00e0 di versamento.<br \/>\nL\u2019aliquota contributiva per il finanziamento delle gestioni pensionistiche dei lavoratori artigiani e commercianti, per l\u2019anno 2015, \u00e8 pari al 22,65%.<br \/>\nInoltre viene confermato che:<br \/>\n\u2022 per i soli iscritti alla gestione commercianti l\u2019aliquota del 22,65% deve essere aumentata dello 0,09% a titolo di aliquota aggiuntiva destinata all\u2019indennizzo per la cessazione definitiva dell\u2019attivit\u00e0 commerciale; l\u2019obbligo del versamento di tale contributo \u00e8 stato prorogato fino al 31.12.2018;<br \/>\n\u2022 \u00e8 dovuto per entrambe le gestioni (artigiani e commercianti) un contributo per le prestazioni di maternit\u00e0 stabilito nella misura di euro 0,62 mensili (euro 7,44 annuale);<br \/>\n\u2022 viene confermata anche per l\u2019anno 2015 la riduzione del 50% dei contributi dovuti da artigiani e commercianti con pi\u00f9 di sessantacinque anni di et\u00e0, gi\u00e0 pensionati presso le gestioni dell\u2019Istituto;<br \/>\n\u2022 vengono confermate anche le agevolazioni previste per coadiuvanti e coadiutori di et\u00e0 inferiore a ventuno anni (riduzione di tre punti percentuali).<br \/>\nQuindi, tenendo presente che per l\u2019anno 2015:<br \/>\n\u2022 il reddito minimo annuo da prendere in considerazione ai fini del calcolo del contributo IVS dovuto dagli artigiani e commercianti&nbsp; \u00e8 pari&nbsp; ad \u20ac 15.548;<br \/>\n\u2022 il massimale di reddito annuo entro il quale sono dovuti i contributi IVS \u00e8 pari ad \u20ac 76.872; tale reddito massimale \u00e8 individuale e da riferire ad ogni singolo soggetto operante nell\u2019impresa e non massimali globali da riferire all\u2019impresa stessa;<br \/>\n\u2022 per i lavoratori privi di anzianit\u00e0 contributiva al 31.12.1995, iscritti con decorrenza gennaio 1996 o successiva, il massimale annuo \u00e8 pari per il 2015 ad \u20ac 100.324 e non \u00e8 frazionabile in ragione mensile;<br \/>\n\u2022 i contributi per la quota eccedente il reddito minimale di \u20ac 15.548 sono dovuti sulla base delle aliquote previste fino al limite della prima fascia di retribuzione annua pensionabile pari, per l\u2019anno 2015 ad \u20ac 46.123; per i redditi superiori a \u20ac 46.123 annui resta confermato l\u2019aumento dell\u2019aliquota di un punto percentuale, come disposto dall\u2019art. 3-ter della L. n. 438\/1998.<br \/>\nLe aliquote, le agevolazioni previste, il reddito minimale e massimale per la gestione artigiani sono riepilogate nelle seguente tabella:<br \/>\nREDDITO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; &nbsp;&nbsp; et\u00e0 superiore&nbsp; 21 anni&nbsp; &nbsp; &#8211;&nbsp;&nbsp; collaboratore et\u00e0 non superiore&nbsp; 21 anni<br \/>\nFino a \u20ac 46.123:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; aliquota&nbsp;&nbsp; 22,65%&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp; &nbsp; aliquota&nbsp; 19,65%<\/p>\n<p>Da \u20ac 46.123 fino a \u20ac 76.872<br \/>\n(o \u20ac 100.324 per i avoratori&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; privi di anzianit\u00e0 contributiva&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; al 31\/12\/1995): &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; aliquota &nbsp; 23,65%&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; aliquota&nbsp;&nbsp; 20,65%<\/p>\n<p>Il contributo calcolato sul reddito minimale sar\u00e0 pari:<br \/>\nArtigiani<br \/>\nTitolare di qualunque et\u00e0 e coadiuvanti o coadiutori di et\u00e0 superiore ai 21 anni:&nbsp;&nbsp;&nbsp;&nbsp; \u20ac 3.529,06&nbsp; (3.521,62 IVS + 7,44 matern.)<br \/>\nTitolare di qualunque et\u00e0 e coadiuvanti o coadiutori di et\u00e0 non superiore ai 21 anni:&nbsp;&nbsp; \u20ac 3.062,62&nbsp; (3.055,18 IVS + 7,44 maternit\u00e0)<\/p>\n<p>Le aliquote, le agevolazioni previste, il reddito minimale e massimale per la gestione commercianti sono riepilogate nelle seguente tabella:<br \/>\nReddito&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; et\u00e0 superiore 21 anni&nbsp;&nbsp;&nbsp; &nbsp; &nbsp; &#8211;&nbsp; collaboratore et\u00e0 non superiore 21 anni<\/p>\n<p>Fino a \u20ac 46.123: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; aliquota&nbsp;&nbsp;&nbsp; 22,74%&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; aliquota&nbsp;&nbsp; 19,74%<br \/>\nDa \u20ac 46.123 fino a \u20ac 76.876<br \/>\n(o \u20ac 100.324 per i lavoratori&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; privi di anzianit\u00e0 contributiva&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; al 31\/12\/1995):&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; aliquota&nbsp;&nbsp;&nbsp; 23,74%&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; aliquota&nbsp;&nbsp;&nbsp; 20,74%<\/p>\n<p>Il contributo calcolato sul reddito minimale sar\u00e0 pari:<br \/>\nCommercianti<br \/>\nTitolare di qualunque et\u00e0 e coadiuvanti o coadiutori di et\u00e0 superiore ai 21 anni:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u20ac 3.543,05 &nbsp;&nbsp; (3.535,61 IVS + 7,44 maternit\u00e0)<br \/>\nTitolare di qualunque et\u00e0 e coadiuvanti o coadiutori di et\u00e0 non superiore ai 21 anni:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u20ac 3.076,61&nbsp;&nbsp;&nbsp; (3.069,17 IVS + 7,44 maternit\u00e0)<\/p>\n<p>In merito ai termini e alle modalit\u00e0 di versamento, i contributi sul reddito minimale devono essere versati, mediante modello F24 calcolato direttamente dall\u2019INPS, in quattro rate di importo fisso da pagare a scadenze prestabilite:<br \/>\n\u2022 I\u00b0 rata fissa: 18 maggio 2015;<br \/>\n\u2022 II\u00b0 rata fissa: 20 agosto 2015;<br \/>\n\u2022 III\u00b0 rata fissa: 16 novembre 2015;<br \/>\n\u2022 IV\u00b0 rata fissa: 16 febbraio 2016.<br \/>\nI contributi dovuti sulla quota di reddito eccedente il minimale, a titolo di saldo 2014 e di primo e secondo acconto 2015 devono essere invece effettuati entro i termini previsti per il pagamento delle imposte sui redditi.<br \/>\nInfine la Circolare ricorda che l\u2019Istituto non invia pi\u00f9 le comunicazioni contenenti i dati e gli importi utili per il pagamento della contribuzione dovuta, in quanto le medesime informazioni possono essere facilmente prelevate, a cura del contribuente o di un suo delegato, tramite l\u2019opzione, contenuta nel Cassetto previdenziale per artigiani e commercianti, \u201cDati del mod. F24\u201d. Attraverso tale opzione \u00e8 possibile, inoltre, visualizzare e stampare in formato pdf, il modello da utilizzare per effettuare il pagamento.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con la Circolare 26 del 2015, l\u2019INPS ha fornito i dati per il calcolo della contribuzione per l\u2019anno 2015 dei soggetti iscritti alla Gestione IVS degli artigiani e commercianti; [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[111],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Contributi INPS commercianti e artigiani - Maulini Sacchi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.maulinisacchi.it\/contributi-inps-commercianti-e-artigiani\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contributi INPS commercianti e artigiani - Maulini Sacchi\" \/>\n<meta property=\"og:description\" content=\"Con la Circolare 26 del 2015, l\u2019INPS ha fornito i dati per il calcolo della contribuzione per l\u2019anno 2015 dei soggetti iscritti alla Gestione IVS degli artigiani e commercianti; 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