A brief explanation of the problems and solutions related to the mandatory reporting system and the anticipated NASPI regime. The mandatory reporting system is an extended mechanism from the State aimed at encouraging the start-up of independent businesses. It is based on the anticipation of the NASPI (Administrative Note Expense Directly Reimbursable) compensation for those who begin a professional activity after leaving a dependent employment relationship. This amount of the anticipated NASPI compensation is considered part of the income earned by the employee during the following year since the contributor has undergone a significant change in their working lifestyle.

This means that if the contributor received self-employment income in the previous year, it will also be considered part of their self-employed income for the following year. The verification of the cause of omission under the tax fraud regime is primarily based on the amount of 'social security benefit income' ('RAL', which includes social security pensions and other benefits related to another form of social insurance). If the contributor has received these benefits in a preceding year, their compensation threshold will increase. Another important aspect is the difference between post-tax fiscal income and 'social security benefit income'.

The taxable income after deductions includes all income derived from physical networks, while the 'pension' category includes only income originating from social security sources such as pensions or retirees. Additionally, according to the regulatory framework, it is specifically stipulated that no verification of the eligibility threshold is necessary if the contributor has definitively ceased their subordinate employment relationship and did not receive any further pension-related incomes during that period.

This means that if a worker has started an occupational activity after leaving a dependent employment relationship but then received retirement benefits, they will not have to comply with the earnings threshold. However, it is important to note that the legislation provides a specific exception when the contributor has definitively ceased their subordinate work relationship without establishing another within the same tax period and without receiving new pension income. In this case, the earnings threshold exemption applies. Finally, it is important to remember that the implementation of the supplementary benefit regime can vary depending on local laws and specific provisions of individual countries. Therefore, it is always advisable to consult a legal advisor to obtain a comprehensive and up-to-date view of one's responsibilities and obligations related to the supplementary benefit regime.