Things
Non-repayable contribution to allow professionals who carry out their professional activity individually, in an association or in a company to reconcile the needs of the profession with those of maternity and paternity. The total amount of the contribution granted to the same beneficiary for each child not may exceed the maximum limit of €6,000.00 or €8,000.00 in the event that the intervention is aimed at a minor with a serious handicap. The amount of the contribution is equal to: - 60% of the eligible expenses, if at the date of submission of the application for the contribution no declaration relating to professional income has yet been submitted; - 50% of the eligible expenses, if the net professional income indicated in the last tax return presented, is less than 20,000.00 euros; - 40% of the eligible expenses, if the net professional income indicated in the last tax return presented is between 20,000.00 and 40,000.00 euros; - 30% of eligible expenses, if the net professional income indicated in the last tax return submitted is greater than 40,000.00 euros. In the event that the request for contribution refers to conciliation interventions for the child with a serious handicap, the percentages are respectively high by 10%. Exclusively for expenses incurred for the intervention envisaged for the activation of replacement or collaboration relationships, the amount of the contribution is raised to 80% of the eligible expenses, if the replacement or collaboration relationship is activated with a substitute or a collaborator registered for no more than twelve months with the relevant Order or College or with the association included in the regional register of associations of non-professional professional activity providers provided for by article 4 of regional law 13/2004 or included pursuant to the law 4/2013, in the list of professional associations that issue the service quality certificate. The application for the same child can be submitted three times until the maximum contribution limit of €6,000.00 is reached. If the conciliation interventions are aimed at a minor with a serious disability, the contribution application can be submitted five times until the maximum contribution limit of €8,000.00 is reached. Contribution applications subsequent to the first can be submitted only after the reporting relating to the previous application has been submitted to the office. In the event that the parents are both professionals belonging to the same registered family, if one parent has already submitted the application for contribution for any of the conciliation interventions, the other parent cannot submit an application for contribution for the same child. In the event that the parents are both professionals, legally separated and not cohabiting, each parent is allowed to submit the contribution application up to a maximum limit of 50% of the maximum contribution allowed for each child or up to 100% in the event of renunciation by part of one parent in favor of the other. Applications for contributions must be submitted with stamp duty (16.00 euros), before the start of the conciliation interventions, and must be presented exclusively via a dedicated electronic system accessible from the FVG Region website (see link on this page to item “Institutional link”).
Who is it aimed at?
- Professionals regularly registered with professional orders or colleges. - Non-professionals who are members of associations included in the regional register provided for by art. 4 of LR 13/2004.- Non-professionals, holders of forms of insurance for civil liability for damages caused in the exercise of their professional activity, registered with a professional association included, pursuant to law 14 January 2013, n. 4 (Provisions regarding unorganized professions), in the list of professional associations that issue the service quality certificate, published by the Ministry of Business and Made in Italy on its website. The applicant must: - carry out the professional activity in an individual, associated or corporate form - be resident in Friuli Venezia Giulia - have the registered or operational headquarters in Friuli Venezia Giulia - carry out exclusively a free and professional activity Furthermore, he must not be a worker permanent employees, holder of an old-age or seniority pension provided by the INPS or other public or private funds, collaborator of a family business, craftsman, trader, direct farmer, owner of an individual business, administrator of a partnership or capital company , different from that established for the exercise of one's professional activity. The requirements must be met by the beneficiary for the entire duration of the contribution period, which starts from the date of submission of the application and ends on the day on which the beneficiary presents the report on the expenditure incurred.
What does it predict
Type of interventions that can be activated for conciliation:1. USE OF BABY SITTING SERVICES: the professional can benefit from baby sitting services by establishing, with people registered at the Si. Con. You (activated at the Employment Centres) or registered on the babysitting lists established by the Municipalities, domestic work contracts of at least B Super level or through occasional work using the Family Booklet. The intervention for the use of baby sitting services must have a start date subsequent to the date of submission of the contribution application and can be activated in the presence of children up to three years old or up to eight years old if a minor with a serious handicap. the expense relating to the compensation for the baby sitting service, including taxes and social security and welfare charges, is eligible for contribution. The maximum limit of expenditure admitted to the contribution cannot exceed the overall amount of 2,500.00 euros (counting cumulatively the admitted expenses of any previous applications for contributions submitted for the same child), increased to 4,000.00 euros if the intervention is referring to a minor with a serious handicap.2. REPLACEMENT OF THE PROFESSIONAL: the professional, by establishing an autonomous employment relationship, appoints a person in possession of the necessary professional requirements to carry out all of his/her work activities.3. COLLABORATION WITH THE PROFESSIONAL: the professional, by establishing an autonomous working relationship, appoints a person in possession of the necessary professional requirements to carry out part of his work activities. The replacement or collaboration intervention must have a start date subsequent to the date of submission of the contribution application and can be activated for: - proven severity or complication of the gestation: for the period starting from the date of issue by the competent public structure of the certificate of compulsory abstention due to severity or complication and up to the presumed date of the birth resulting from the same certificate; - birth of the child: for 6 months, also divisible in time, starting from the month preceding the presumed date of birth and within three years of the child's life or, in the case of foster care or adoption, within three years from the date of entry into the family and in any case no later than reaching the age of majority; - for the birth of a child with a serious handicap, for 12 months, even if split over time, starting from the month preceding the presumed date of birth and within eight years of the child's life or, in the case of foster care or adoption, within eight years from the date of entry into the family and in any case no later than reaching the age of majority (a child with a serious handicap means a minor in a serious situation ascertained pursuant to Article 4, paragraph 1, of law 5 February 1992, n. 104 (Framework law for assistance, social integration and rights of disabled people), excluding minors hospitalized full time in a hospital or specialized institutes, unless, in this case, the presence of the parent is requested by the health workers )).The expense relating to the remuneration of the substitute professional or collaborator, including taxes and social security and welfare charges, is eligible for contribution. The maximum monthly contribution allowed is 2,000.00 euros. Only expenses incurred after the date of submission of the application are eligible for contribution. Eligible expenses are net of VAT. Expenses gross of VAT are eligible if the tax is non-deductible and represents a recognizable cost (e.g. professionals in the "minimum" or flat-rate tax regime).
