The law of stability (financial 2011) has provided an extension through 2011 for both the partial tax exemption of fees related to productivity is the result of contribution relief on premiums for contracts of a second level, with the criteria and procedures laid down by 'Art. 1, paragraphs 67 and 68 of Law No. 247/2007 (financial 2008), within the resources allocated for this purpose for the year 2011 .. In particular the extension affected:
- the partial tax exemption (With application of a substitute tax of 10%) of amounts attributable to increases in productivity, innovation and organizational efficiency and other elements related to the economic competitiveness and profitability of the enterprise;
- relief contributions on wages identified in art. 53, DL n.78/2010 regulated by second-level collective bargaining.
Narrowing the scope of a deeper discussion the second of the benefits of stability provided by law, the sums paid to employees in the private sector in implementing the provisions of collective agreements and regional business and related to increases in productivity, quality, profitability, organizational efficiency, innovation and related to the results reported economic performance or earnings of the company or any other relevant factor in improving business competitiveness, are also of a reduction in contributions, both to the employer and the employee, within the appropriation provided for ' year 2011 (650 million euro).
It may be noted, therefore, that through the medium of the extension, the will of the new legislation is to want to reward companies that within second-level collective agreements, decide to give importance to quality, performance and other organizational elements relevant to the improvement of competitiveness.
Looking more closely at the rules, the application of contribution relief may be requested from the companies involved with the same criteria and procedures laid down by Law 247/2007: the callback framework suggests that revisions are expected to upper limit within which you can access the benefit, set at a maximum of 5% of the taxable salary of the employee retirement, and with regard to employers remains unchanged benefit set at 25 percentage points, calculated to contribute to their sull'aliquota load, but excluding the reductions for contributory facilitated recruitment, remuneration and any measures, agriculture, net of benefits for companies operating in mountainous and disadvantaged.
remain excluded from the estimate of the benefit of all employers who are not fulfilled obligations relating to pay and when n showing that the employees have been assigned in the reference, economic and regulatory measures do not conform with the contractual provisions. There is also not the government, in relation to public employees whose collective bargaining is entrusted all'ARAN.
For the practical implementation of this benefit, in reference to the year 2010, companies are still awaiting the issuance of instructions through a ministerial decree Jobs / Economy, to be issued by December 31, 2011.
Should be confirmed by the above mentioned provisions, collective agreements and local business must:
- be signed by the employer and filed with the provincial labor within thirty days from the date of entry into force of the decree;
- provide uncertain in the payment of disbursements and their amount or are related to parameters to measure the gains in productivity and quality of other elements taken as indicators of economic competitiveness of the company and its results.
If they confirm the above provisions, to qualify for the relief in question the employer of the date of publication of the new decree, must submit electronically, an application to INPS, even with regard to workers enrolled in other social security institutions, as recommended by the institute. The application must contain:
- identification information of the company,
- the date of signing the contract to the second level,
- date of filing with the provincial labor
- ; the total annual amount of payments remitted by the authorized maximum limit as set forth in art. 2, paragraphs 1 and 2 (2.25%) of the taxable wage workers and the number of beneficiaries;
- the amount of the relief on social security contributions due by the employer, up to a maximum of 25 percentage points of the charge against him;
- the amount of the reduction in the amount to social security contributions payable by the employee;
- indication the social security scheme to which contributions are paid pension
The admission is conditional on the basis of appropriate application within the time limit set by the Institute within the next 60 days from the date fixed as the deadline for sending requests to the relief, giving timely information to interested employers. It 'obvious that the actual granting of the benefit is subject to it by the Institute of meeting the requirements of regular contributions.
Regarding business administration work for the purposes of access to relief, will apply the second-level bargaining signed by the user or organization to which it adheres.
companies authorized to remit contributions for the year 2010, pending completion of the admission decision, they ceased or ceased operations, to qualify for the incentive must rely on the regularization procedure using a compilation of contributions DM10V.
have finally confirmed the contribution relief in favor of agricultural employers in disadvantaged areas.
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