Sunday, 23 July 2017

Bad Apple

Trying to transfer your photos and video from your iPhone or iPad to your iMac? Me too, but after hours of trying to connect with cable, wifi, Bluetooth, Airdrop, I have given up.
I've searched so many forums and come to the conlusion that only by buying third party software and/or mobile apps is it possible to do so.

If third parties can do it why can't Apple?

It's even possible to connected and tranfser files by connecting to a Windows 7 PC, copy to a USB stick and then onto the iMac, but not directly to Apple OS X 10.7, 10.8 or 10.9 ... talk about shooting themselves in the foot.

Of course I could spend hours, or days transferring all the photos and videos by email to myself where upon I would receive them back on my iPhone as well as in Mail on my iMac. However, many would be considered too large to send this way by the email server.

I even tried transferring using my wife's much newer Macbook Pro but that didn't work either as it says the iPhone is locked with a passcode, err yes, so where is the option to type in that passcode after I had tapped "Trust" this computer? Nowhere, just the options in iTunes (why? it's not music) to disconnect or reset the phone...

I am sat at my desk, my iPhone is 10 cms away from my iMac, Bluetooth enabled, wifi enabled on both devices but I am having to transfer all the files to DropBox using wifi then once there download to the iMac and move to a local folder, thereby freeing up space on DropBox again.

Ludicrous.

Don't tell me that my OS X 10.8 is too old and I should upgrade. Why should I? The iMac works fine with the software I use daily, and at a speed that is acceptable. Upgrading to the latest OS X (Sierra) would certainly slow down my workflow to the point that the advice woud then be to buy an new iMac.

So how many thousands do I have to spend then to enable me to connect two Apple 'compatible' devices to share files between them? If I did how could I be sure that it would then actually work and for how long before the next IOS or OS X version would mess it up again?

No. Next big purchase will be Windows or Linux.

Another Solution... While I was waiting

I discovered another more direct solution that Apple doesn't mention... or at least I cannot find on their support site... USE IMAGE CAPTURE. A little-talked-about application coming with the standard install of OS X 10.6, 10.7, 10.8 and possibly later versions too. Simply launch the software, it detects the connected device and lists all images and videos on the iPhone. Select a destination folder on the iMac and click Import All.
I used to use it with 10.7 but didn't always work with importing from my iPad so had ignored that possibilty this time.

The only thing about doing this is that Image Cature does not use the file naming system from iPhone, that is using the date and time. Instead it merely uses IMG_0000.jpg


Thursday, 6 April 2017

Italian Income Tax(es) and INPS

This is an update of the post from 2014 which was also an update from 2006 and 2007

If you are self employed and living in Italy, you must pay tax on your worldwide income in Italy because you are in the Population Registry as having lived there for at least 183 consecutive days over a 12-month period, or your life is centred there.
Living in Italy for less than 183 consecutive days over a 12-month period means you pay tax only on the income you earned in Italy.

Since 2014 personal tax allowance has increased to a maximum of €7.500. So how much of my income will I keep?

Annual Income 2015 (2016 tax return) Rate
€7.501 to €15.000 23%
€15.001 - €28 000 27%
€28.001 - €55 000 38%
€55.001 - €75 000 41%
over €75,001 43%

There is also a regional tax of up to 3.33% and a municipal tax of 0.1% - 0.9% (addizionali IRPEF). Each region and municipality is free to set its own rate within the range set out in national law. This appears to have decreased since 2014.

Take into account:
  • tax allowances (a deduction of between €3.000 and €7.500 to avoid taxing those on low incomes), as well as allowances for dependant family members (dependant wife and/or children).
  • any deductions you are entitled to for certain types of expenditure.
On top of all these taxes you must also consider the obligatory pension contributions (INPS) which stands at 29% of your net income (same as 2014). 4% of this should be paid direct by your clients. Therefore one has to add this to any invoice to a client. Note - this is then totaled BEFORE the VAT is calculated, therefore they also make VAT on your pension contributions. A self-employed (libero professionista) person pays the highest % of INPS but are NOT entitled to sick and unemployment benefits. You have to call every client to make sure they pay this amount on your behalf and ask for written proof, if they don't it is you that is fined, not them. Apparently 30% of a self-employed person's work time is used up creating paperwork or chasing it, or explaining it to someone else to do it and do the chasing for you.

VAT - Partita Iva - is 22% but is due to be raised to 24% in 2017

So assuming:
you invoice €28.000
and you qualify for €7.500 tax allowance
further allowable tax deductions and expenditure of €3.000
your income tax (IRPEF) bill would be €8.475
your regional/municipal taxes (IRAP) would be €857
and your INPS contributions would be €7.250

That would leave you just €8.417 for all you hard work that year (roughly 33% of your profit)

OR
you invoice €43.000
and you qualify for €7.500 tax allowance
further allowable tax deductions and expenditure of €5.000
your income tax (IRPEF) bill would be €11.590
your regional/municipal taxes (IRAP) would be €1269
and your INPS contributions would be €11.020

That would leave you just €14.121 for all you hard work that year (roughly 37% of your profit)

The calculations above do not include VAT. You must register for Iva (VAT) no matter what your turnover is. You should consider this if your clients are not VAT (Iva) registered.

Now compare all that with the taxes you would pay in UK, if may help you decide where to live.

You invoice £28,000
and you qualify for £11,000 tax allowance
further allowable tax deductions and expenditure of £3,000
your income tax bill would be £3,400
your NAT INS Class 2 contributions would be £145.60
and your NAT INS Class 4 contributions would be (9% on profits) £1,525

That would leave you £19,929 for all you hard work that year (roughly 79% of your profits)

OR
You invoice £43,000
and you qualify for £11,000 tax allowance
further allowable tax deductions and expenditure of £5,000
your income tax bill would be £5,400
your NAT INS Class 2 contributions would be £145.60
and your NAT INS Class 4 contributions would be (9% on profits) £2,695

That would leave you £29,759 for all you hard work that year (roughly 78% of your profits)

You do not have to register for VAT.

These are obviously rough calculations and do not consider living expenses (council tax in UK or property ownership tax in Italy) but it helps illustrate what a huge difference the two tax systems have on your income balance. In this case about 10,000 (I am ignoring any exchange rate).

Sunday, 13 July 2014

In 2006 I posted the article "Christmas is Cancelled" which was a stab at trying to explain the tax stranglehold for a self-employed person living and working in Italy, I updated it in 2007 with Happy New Tax Year.

So now in 2014 it's now looking like this for a self-employed person in Italy who doesn't own land or property:

2014 Tax allowance is EUR 4,800

IRPEF Income Tax brackets and rates
from 4801 to 15.000 = 23%
from 15.001 to 28.000 =  3,450 + 27% on the part exceeding 15,000
from 28.00 to 55.000 =  6,960 + 38% on the part exceeding 28,000
from 55.001 to 75.000 =  17,220 + 41% on the part exceeding 55,000
from 75.001 =  25,420 + 43% on the part exceeding 75,000

INPS - (Compulsory National Insurance contributions)

Self-employed have to pay 29% (up from 18% in 2006) of their earnings to INPS as pension contributions. 4% should be paid direct by their clients. Therefore one has to add this to any invoice to a client. Note - this is then totaled BEFORE the VAT is calculated, therefore they also make VAT on your pension contributions). Self-employed pay the highest % of INPS but are NOT entitled to sick and unemployment benefits. You have to call and check with every client to make sure they pay this amount on your behalf and ask for written proof, if they don't it is you that is fined not them. Apparently 30% of a self-employed person's work time is used up creating paperwork or chasing it, or explaining it to someone else to do it and do the chasing for you.

IRAP - regional tax on productive activities
Generally 3.9%


TOTAL
AN HONEST PERSON'S ANNUAL EARNINGS AFTER DEDUCTIBLE EXPENDITURE
OF 8,000 and TAX ALLOWANCE  (actual invoiced totals in brackets)

First year - 15,200 (28,000)
Income tax = 3,504
IRAP = 592
INPS = 4,408
Advanced payment for following year (assuming the same as this year) = 3,504
Get to keep = 3,192

Second year - 17,200 (30,000)
Income tax = 4,644
IRAP = 671
INPS = 4,988
Advanced payment for following year (98% of tax paid last year) = 3,434
Get to keep = 2,646

Third year
- 42,200 (55,000)
Income tax = 4,864+6,960 = 11,824
IRAP = 1,646
INPS = 12,238
Advanced payment for following year (98% of tax paid last year) = 4,551
Get to keep = 11,941

Fourth year - 62,200 (75,000)
Income tax = 17,220+5,248 = 22,468
IRAP = 2,426
INPS = 18,038
Advanced payment for following year (98% of tax paid last year) = 11,588
Get to keep = 7,688
 
So I guess there will still be more pressure on many people to work cash-in-hand in the ever increasing black market.


Personally I have given up 'working for the government' in this way and now work as a house husband bringing up our child on my wife's income. I am now allowed a tax allowance of 7,500 from 'casual' income. I get to keep the same money that I would with 42,000 taxable income if the previous year my tax bill was 9,000.

A no brainer really even though I have no longer make contributions towards my pension ( which will be worthless anyway by the time I can claim it).