its circular 28 May 2009 n.13 INPDAP has provided clarification with regard to the reflections of insurance, pensions and benefits associated with implementing the new rules went art. Decree No 71 of aw 112/2008, stating that the changes normativein on emoluments of sick leave shall not affect the existing rules in terms of coverage and pay the assessment for pension and social security.
contributions for retirement. Therefore, the Institute recognizes
full pension for periods of illness made by employees, even if wages are reduced pursuant to art. 71 of Decree Law No
112/2008, or of existing contractual arrangements.
With regard to the contribution requirements in the Circular specifies that the deduction in respect of wages due to illness within the first ten days, the tax contribution does not decrease to the same extent and, accordingly, contributions are calculated on the so-called virtual salary, corresponding to what the employee would have received had he remained in service. Equally
is not reduced by the tax base on which to calculate the contribution from 0.35% to be paid in favor of unified management of credit and social services, and any contribution in support of social life.
treatments after work. Even with regard to the reflections for of severance Service (TFS) and indemnities (TFR), the amendments introduced by art. 71 of Decree Law No 112/2008 have innovated anything. So
authorities and employers' organizations, in the case of curtailment of
remuneration of employees, must continue to pay taxes on the entire virtual useful
pay for these benefits after work.
contributions for retirement. Therefore, the Institute recognizes
full pension for periods of illness made by employees, even if wages are reduced pursuant to art. 71 of Decree Law No
112/2008, or of existing contractual arrangements.
With regard to the contribution requirements in the Circular specifies that the deduction in respect of wages due to illness within the first ten days, the tax contribution does not decrease to the same extent and, accordingly, contributions are calculated on the so-called virtual salary, corresponding to what the employee would have received had he remained in service. Equally
is not reduced by the tax base on which to calculate the contribution from 0.35% to be paid in favor of unified management of credit and social services, and any contribution in support of social life.
treatments after work. Even with regard to the reflections for of severance Service (TFS) and indemnities (TFR), the amendments introduced by art. 71 of Decree Law No 112/2008 have innovated anything. So
authorities and employers' organizations, in the case of curtailment of
remuneration of employees, must continue to pay taxes on the entire virtual useful
pay for these benefits after work.
Taken from Periscope - Supplement of The Journal Inpdap "
To learn more, click HERE (external link)
http://www.inpdap.gov.it/webinternet/download/Giornale/periscopion5finale.pdf
To learn more, click HERE (external link)
http://www.inpdap.gov.it/webinternet/download/Giornale/periscopion5finale.pdf
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