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DEMAND FOR THE REDUCED CONTRIBUTION

For the financing of the redundancy fund was caused by the companies concerned, the contribution "ordinary" and any contribution from "add", the amount differs depending on the number of employees in : up to 50 staff (and) we have reduced the contribution and the contribution beyond the current 50 employees.

It has a dual contribution:

• Ordinary , out of all industrial and craft building stone and integration Speakers addressed regardless of whether or not they make action and should be computed on taxable wages paid to employees, such contribution contribution schemes shall be reduced 1.90% (instead of 2.20%).
• Additional , applied only in cases of actual or not to enlist in the IGC and is calculated on the total of the wage paid to worker layoffs: The reduced rate is 4% (instead of the 8%).

be eligible for reduced rates for Cig employers, industries, construction and stone (in these two areas limited to employees and managers), and cooperatives engaged in processing, handling and marketing of products agricultural and livestock, which in the previous year had a number under "average" of 50 employees or less.

In the application of reduced rates of contributions due to the redundancy fund companies must submit an annual statement that in the previous year have been under a number average of 50 employees or less: note in particular the importance of transmission of the declaration, by companies that do not exceed an average of 50 employees, since it is the only means by which to qualify ' IGC reduced rate.

The implementation is very simple: to take advantage of the benefits to stakeholders are asked to annually review the corporate staff and if the conditions laid down by the INPS to notify the same social security institutions.

In order to simplify the bureaucratic aspect, the INPS, by Circular 89, May 20, 2003, provided that the submission of the declaration of the corporate staff will be made only

· at the beginning of the activity with employees by reference to the number of employees employed at the end of the first month of activity: it is considered that the presentation can also occur later than the inscription, as with the INPS Circular 89, does not set a deadline for compliance. It follows that the employer to determine the number of employees, should refer to employees under the end of the first month of activity

· or after the occurrence of previously announced changes in the labor force that could influence the determination of applicable in this case the labor force that can influence the contribution CIG, in the years following the year in which it started, the activity continues to be quantified using the average employee for the previous year.

The value that comes from above average may determine whether or not the obligation to submit the statement.

In particular the following situations may arise:

1. if the result of calculation gives a value of average number of employees not exceeding 50 units and the company was already taking advantage of the reduced Cig reduced should not submit any representations to the INPS and will continue to benefit from contributory of subsidy;
2. if the result leads to a value not exceeding 50 units and the company Cig has always paid the contribution in full measure (because it had a staff more than 50 units) must submit the declaration in the case where it intends to apply the reduced rate of contribution;
3. if the result leads to a value greater than 50 units el 'company was authorized to apply the reduced rate Cig, INPS will submit the statement as a result of which the Institute will withdraw the facility to pay.

To calculate the size limit, and therefore the calculation of the employees are to consider all persons who have lent their opera con vincolo di subordinazione sia all’interno che all’esterno dell’azienda, inclusi quelli per i quali non è dovuto il contributo per il finanziamento della Cig (lavoratori a domicilio, dirigenti).

L’art. 13 Legge n. 164/1975 stabilisce poi che la consistenza numerica dei lavoratori deve essere determinata, con effetto al 1° gennaio di ogni anno, sulla base del numero “medio” di dipendenti, numero che si ottiene dividendo per 12 (mesi) la somma totale del numero di dipendenti in forza alla fine di ciascuno dei 12 mesi: se lo stesso rientra nel limite dei 50 dipendenti l’azienda ha diritto all’aliquota ridotta, anche se in uno or more periods have been exceeded.

are excluded from the calculation of employees in particular those employed under contracts of training and work.

The part-time workers are to be calculated in proportion to hours of work by providing "rounding for fractions of time in excess of the sum of part-time schedules identified corresponding to whole units time to time full ".