KudoZ: term help for translators

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Italian term

Heather Phillips

United Kingdom

422 questions

Contributo a debito

Italian to English Bus/Financial Law: Taxation & Customs tax return

This occurs throughout the document, under the heading CONTRIBUTO SUL REDDITO MINIMALE, other box headings around this one including "reddito minimale", contributi IVS dovuti sul reddito minimale", "contributi maternita", heading RR2 of the tax return. This section relates to contributi previdenziali (social security contributions). I assumed it was "Contribution payable", but (and apologies for seeming to enter another query in this one but it is unavoidable), I also have Contributo a credito (which I am requesting help with separately). So, not sure at all about this. Clearly a social security contribution can be payable/due, but can it be receivable??
I would be hugely grateful for help with this one.
Many thanks!

Proposed translations (English)

3 +1

contribution paid (payable) in arrear

Adrian MM.

Discussion

FPC Sep 20, 2022:

Look here It's the balance / offset of contributions due by the employer (a debito) and contributions already paid or any other credit (a credito), plus further clearings giving a final result. According as the result is positive or negative (in the sense of arithmetic) the net result is considered contributo "a debito" or "a credito" , and from what I understand the convention on the signs is somewhat inversed with the respect to the usual convention, that is a + means a debito (the employer has to pay) and a - means a credito (the employer pays nothing this year and can use this credit the following fiscal years)

https://www.inps.it/inps-comunica/diritti-e-obblighi-in-mate...
https://www.fiscoetasse.com/approfondimenti/13605-la-compens...
https://www.agenziaentrate.gov.it/portale/web/guest/archivio...