Complete guide on ISCRO 2024, the unemployment benefit for the self-employed. From the methods of application to the requirements, passing through the calculation of the amount and the innovations introduced this year
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Table of Contents:
What is ISCRO 2024
ISCRO 2024, or extraordinary income and business continuity allowance, is an economic support aimed at self-employed workers with a VAT number enrolled in separate management who have suffered a significant reduction in earnings.
The allowance, which can vary from 250 to 800 euros per month, is paid for a period of 6 months. It was introduced by the 2021 budget law and made structural by the 2024 budget law
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With the cohesion decree 2024 converted into law, the parliament introduced new rules for the use of ISCRO.
How to apply for ISCRO 2024
It is possible to apply for ISCRO 2024 directly to the INPS, in one of the following ways:
- Online, proceeding independently, through the appropriate service accessible from the INPS web portal, after identifying yourself through SPID level 2 or higher, electronic identity card (CIE) or national service card (CNS). Just access the “access point to non-pension benefits” section and, once authenticated, select the item “extraordinary income and business continuity allowance (ISCRO)”
- Through the integrated INPS contact center, calling the toll-free number 803164 from a landline, or calling 06164164 from a mobile network, for a fee with a variable rate depending on your operator;
- Through authorized sponsors and intermediaries, who can submit the application in the name and on behalf of the applicant.
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It is important to remember that, precisely because the allowance is linked to a loss of revenue, the request to obtain the ISCRO bonus cannot be accepted if the certified tax return is not communicated to the tax agency in the 3 years prior to the filing of the application.
When to apply for ISCRO 2024
To qualify for the ISCRO allowance, potential beneficiaries must apply by October 31 of each year.
Who is entitled to ISCRO 2024
Freelancers with a VAT number are entitled to ISCRO 2024, even participants in simple companies or associated firms, who are self-employed connected to the exercise of arts and professions and who, in 2023, recorded a loss of their income.
ISCRO 2024 Requirements
To apply for ISCRO, freelancers with a VAT number must meet the following requirements:
- be enrolled in separate management;
- not be holders of direct pensions or other forms of compulsory pension provision;
- not be beneficiaries of an inclusion allowance;
- have an income from self-employment, in the year prior to the year in which the application was submitted, that is at least 70% lower than the average income produced in the previous three years;
- have declared, in the year before the application was submitted, an income not exceeding 12,000 euros;
- have had an active VAT number for at least 3 years on the date of submission of the application;
- be in good standing with mandatory social security contributions.
How does ISCRO work and how long does it last
The ISCRO is issued upon request by the INPS starting from the first day following the date of submission of the application.
ISCRO duration
The allowance is paid for 6 monthly payments and its recognition is subject to the participation of the beneficiaries in professional development courses.
ISCRO amount
The ISCRO has a variable amount depending on the income declared by the beneficiary. The 2024 budget law has set a maximum amount of 800 euros and a minimum amount of 250 euros for this year.
ISCRO calculation
The ISCRO allowance is equal to 25% on a biannual basis of the income certified at the tax agency and already transmitted to the INPS on the date of submission of the application. Basically, you divide your annual income (12 months) by two (6 months) and multiply by 25%
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Example: for an income of 6,000 euros, the calculation is as follows: 6,000 euros: 2 = 3,000 euros 3,000 euros x 25% = 750 euros
Forfeiture of the ISCRO self-employed worker bonus
The disbursement of the ISCRO allowance is interrupted when the beneficiary:
- the VAT number ceases;
- become the holder of direct pension treatment;
- enrolls in other mandatory forms of social security;
- become a beneficiary of ADI, or the inclusion allowance.
Cumulability and incompatibility
The ISCRO is cumulative and compatible with the ordinary disability allowance. It is also compatible with the holding of political or elective offices, only if they provide for an attendance token as compensation. It is incompatible with the inclusion allowance and with NaSPI and DIS-COLL unemployment benefits
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