Description
It is a contribution aimed at direct cultivators, sharecroppers and colonists registered with the respective management of social security contributions and benefits, working on holdings in particularly disadvantaged conditions. The contribution is granted to support social security payments made to Inps for Invalidity, Old Age and Survivors' Insurance.
The contribution is equal to 50 per cent of the amount paid for the social security contribution due pursuant to Law No. 233 of 9 August 1990. For farms operating at an altitude above 900 m above sea level, the amount of the contribution is determined annually by the Regional Council. For the farms operating in the Province of Trento, the Regional Council, with resolution n. 40 of 15 March 2023, established that the contribution is due in the following amounts
- 60% of the amount paid for the social security contribution due pursuant to Law 233/1990 for farms operating at an altitude of 900 m above sea level up to 1200 m above sea level;
- 70% of the amount paid for social security contributions for farms operating at an altitude of 1,200 m above sea level and 70% for farms operating at an altitude above 1,200 m above sea level.
The contribution is paid in a single instalment in arrears for each calendar year.
Restrictions
Applications must be submitted by 31 July of the year following the reference year, with proof of payment attached.