Inpgi registered income declarations. The instructions of the INPS

Taxpayers registered in the Inpgi / 1 social security management (pensioners or beneficiaries of unemployment benefits and redundancy fund for journalists), must necessarily indicate INPS as withholding agent (tax code 80078750587), both in the case of a pre-filled 730 declaration and of presentation of form 730/2022 through CAF or other authorized intermediary, even if the return is sent before next July 1st.

As required by the 2022 Budget Law, in fact, starting from 1 July 2022 the social security functions replacing the Compulsory General Insurance (AGO), currently managed by the Journalists' Welfare Institute (Inpgi), are transferred to INPS.

From the same date, professional journalists, publicists and trainees holding an employment relationship of a journalistic nature are registered with the AGO for the invalidity, old age and survivors of employees in charge of INPS, as well as, with accounting evidence separate, the holders of insurance positions and holders of direct pensions and survivors already registered with the same form.

In addition, again starting from 1 July 2022, even unemployment and redundancy payments to journalists are recognized by the INPS (with the INPGI rules until 31 December 2023, from 1 January 2024 with the rules provided for details of those enrolled in the Employee Pension Fund).

The Separate Management (Inpgi / 2) remains in charge of Inpgi for those who carry out journalistic activities autonomously, ie freelancers. Therefore, the taxpayers registered in the separate management Inpgi / 2 will continue to indicate the Inpgi as withholding agent, who will make the adjustment.

Inpgi registered income declarations. The instructions of the INPS

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