Cari Colleghi/e,
Vi allego un articolo tratto dal quotidiano Il sole 24h of February 15, 2011, regarding the taxation of productivity bonuses that will be possible only if resulting in reduced form by collective agreements. : From the
Sole24Ore of February 15, 2011
The substitute tax of 10% on the amounts related to productivity is subject to a collective agreement, company or territorial. The agreement is no longer permitted to qualify the individual sums of money as "fees" for quality, innovation, organizational efficiency or competitiveness.
The assumption of the collective agreement, however, should read "in the broad sense": there is no need to deposit the contract to the Provincial Directorate labor, it is sufficient that the incentive amount, taxed at 10%, "have been granted pursuant to the provisions of a collective agreement or specific area or business, the existence of which the employer, upon request, must provide proof" .
is the employer intended to judge the productivity of the organizational arrangements laid down in collective agreements, corporate or territorial, but it is not necessary that the assessment is contained in the agreements.
The Ministry of Labor and the Internal Revenue Service, with a circular, are making it clear the rules for amounts relating to productivity, following the amendments of Decree 78/2010 and the extension contained in Law 220/2010.
This year the replacement tax of 10% can be applied to a maximum ceiling of € 6 thousand to those who have received in 2010 an income of € 40 thousand (gross of any amounts taxed at the preferential tax). What
in recent weeks has blocked employers from applying the bonus is the requirement - expected in Dl 78 - of the collective, local or company. In practice - and this is the interpretation that should be enshrined in the joint circular Revenue Jobs - Law of stability with the confirmation of the tax substitution did not want to exceed the requirement set by the collective agreement, DL 78/2010. However, the move "not there is a formal obligation. " Productivity gains may find their source "in collective agreements is not crystallized in a document the securities." That's why we can talk about right word, specifying that this is due to "the general principle of freedom of trade union action."
If such is the case in reality where no union business the reference point may be the territorial agreement. In any case - "for the purposes of the substitute is sufficient clearance provided by employers in the CUD," as stated in Resolution 130/E/2010.
Setting subjective
Taxation 10% - Article 1, paragraph 47 of Law 220/2010 - applies only to workers in the private sector in 2010 have earnings of employees (Article 49 of the Uniform Tax Code) not later than 40 thousand euro gross. In determining the limit of 40 thousand euro to fall as income taxed separately.
Setting objective
Paragraph 47, while referring to Article 53 of Decree 78/2010 states that have reduced the amounts paid pursuant to the provisions of collective agreements or contracts related to land or business and productivity improvements, quality, profitability, innovation, organizational efficiency, linked to the reported results to the economic or profits of the company or any other information relevant to the improvement of competitiveness.
This means that the content of the collective farm or territorial sovereign inspection bodies can only take place without reviewing the decisions of the parties. The new rules
USED FOR THE COLLECTIVE AGREEMENT
Grants and the amounts related to the improvement of productivity and business competitiveness are subject to taxation in lieu of 10% on the basis of agreements or collective agreements, territorial or business, including existing 78/2010 to Dl, as long as effective. Individual arrangements are not allowed. Unlike the de-contribution, taxation agevolata non richiede il deposito dei contratti alla Dpl
IL GIUDIZIO DEL DATORE
Non è necessario che l'accordo o il contratto collettivo dichiari, in modo esplicito e formale, che le somme corrisposte sono finalizzate a incrementi di produttività. Spetta alla valutazione del datore di lavoro qualificare una modalità organizzativa come finalizzata a perseguire una maggiore produttività e competitività. Il datore di lavoro fa l'attestazione nel Cud
BONUS AGLI ADDETTI DEL PRIVATO
La tassazione sostitutiva del 10% (per Irpef e addizionali comunali e regionali) riguarda il reddito di lavoro dipendente: l'agevolazione è destinata ai lavoratori del settore privato (Excluding civil servants). It does not include bonuses in the coordinated and continuous, even in draft mode, holders of income treated as employees
also facilitates COOP
For companies of administration, it will be for business or territorial collective agreements applied by the user to determine how to implement the measure in respect of employees in the administration. Beyond the 'notion of a collective agreement, "even the rebates to owners of co-ops related to productivity, as provided under the Constitution and approved by the Assembly
VOICES INCENTIVE
are facilitated to esempio, gli straordinari (la quota di retribuzione ordinaria e la maggiorazione); il lavoro a tempo parziale (l'intero compenso per lavoro supplementare, reso oltre l'orario concordato, ma nei limiti del tempo pieno); il lavoro notturno (le somme "ordinarie" e l'eventuale maggiorazione); il lavoro festivo (la maggiorazione); le indennità di turno
LIMITI DI REDDITO
Possono fruire dell'agevolazione i dipendenti che nel 2010 hanno percepito un reddito fino a 40mila euro, compresa anche la quota che lo scorso anno ha beneficiato dell'incentivo. Nella determinazione del limite rientrano anchei redditi assoggettati a tassazione separata. La tassazione al 10% può essere applicata su un plafond fino to 6 thousand euro
Vi allego un articolo tratto dal quotidiano Il sole 24h of February 15, 2011, regarding the taxation of productivity bonuses that will be possible only if resulting in reduced form by collective agreements. : From the
Sole24Ore of February 15, 2011
The substitute tax of 10% on the amounts related to productivity is subject to a collective agreement, company or territorial. The agreement is no longer permitted to qualify the individual sums of money as "fees" for quality, innovation, organizational efficiency or competitiveness.
The assumption of the collective agreement, however, should read "in the broad sense": there is no need to deposit the contract to the Provincial Directorate labor, it is sufficient that the incentive amount, taxed at 10%, "have been granted pursuant to the provisions of a collective agreement or specific area or business, the existence of which the employer, upon request, must provide proof" .
is the employer intended to judge the productivity of the organizational arrangements laid down in collective agreements, corporate or territorial, but it is not necessary that the assessment is contained in the agreements.
The Ministry of Labor and the Internal Revenue Service, with a circular, are making it clear the rules for amounts relating to productivity, following the amendments of Decree 78/2010 and the extension contained in Law 220/2010.
This year the replacement tax of 10% can be applied to a maximum ceiling of € 6 thousand to those who have received in 2010 an income of € 40 thousand (gross of any amounts taxed at the preferential tax). What
in recent weeks has blocked employers from applying the bonus is the requirement - expected in Dl 78 - of the collective, local or company. In practice - and this is the interpretation that should be enshrined in the joint circular Revenue Jobs - Law of stability with the confirmation of the tax substitution did not want to exceed the requirement set by the collective agreement, DL 78/2010. However, the move "not there is a formal obligation. " Productivity gains may find their source "in collective agreements is not crystallized in a document the securities." That's why we can talk about right word, specifying that this is due to "the general principle of freedom of trade union action."
If such is the case in reality where no union business the reference point may be the territorial agreement. In any case - "for the purposes of the substitute is sufficient clearance provided by employers in the CUD," as stated in Resolution 130/E/2010.
Setting subjective
Taxation 10% - Article 1, paragraph 47 of Law 220/2010 - applies only to workers in the private sector in 2010 have earnings of employees (Article 49 of the Uniform Tax Code) not later than 40 thousand euro gross. In determining the limit of 40 thousand euro to fall as income taxed separately.
Setting objective
Paragraph 47, while referring to Article 53 of Decree 78/2010 states that have reduced the amounts paid pursuant to the provisions of collective agreements or contracts related to land or business and productivity improvements, quality, profitability, innovation, organizational efficiency, linked to the reported results to the economic or profits of the company or any other information relevant to the improvement of competitiveness.
This means that the content of the collective farm or territorial sovereign inspection bodies can only take place without reviewing the decisions of the parties. The new rules
USED FOR THE COLLECTIVE AGREEMENT
Grants and the amounts related to the improvement of productivity and business competitiveness are subject to taxation in lieu of 10% on the basis of agreements or collective agreements, territorial or business, including existing 78/2010 to Dl, as long as effective. Individual arrangements are not allowed. Unlike the de-contribution, taxation agevolata non richiede il deposito dei contratti alla Dpl
IL GIUDIZIO DEL DATORE
Non è necessario che l'accordo o il contratto collettivo dichiari, in modo esplicito e formale, che le somme corrisposte sono finalizzate a incrementi di produttività. Spetta alla valutazione del datore di lavoro qualificare una modalità organizzativa come finalizzata a perseguire una maggiore produttività e competitività. Il datore di lavoro fa l'attestazione nel Cud
BONUS AGLI ADDETTI DEL PRIVATO
La tassazione sostitutiva del 10% (per Irpef e addizionali comunali e regionali) riguarda il reddito di lavoro dipendente: l'agevolazione è destinata ai lavoratori del settore privato (Excluding civil servants). It does not include bonuses in the coordinated and continuous, even in draft mode, holders of income treated as employees
also facilitates COOP
For companies of administration, it will be for business or territorial collective agreements applied by the user to determine how to implement the measure in respect of employees in the administration. Beyond the 'notion of a collective agreement, "even the rebates to owners of co-ops related to productivity, as provided under the Constitution and approved by the Assembly
VOICES INCENTIVE
are facilitated to esempio, gli straordinari (la quota di retribuzione ordinaria e la maggiorazione); il lavoro a tempo parziale (l'intero compenso per lavoro supplementare, reso oltre l'orario concordato, ma nei limiti del tempo pieno); il lavoro notturno (le somme "ordinarie" e l'eventuale maggiorazione); il lavoro festivo (la maggiorazione); le indennità di turno
LIMITI DI REDDITO
Possono fruire dell'agevolazione i dipendenti che nel 2010 hanno percepito un reddito fino a 40mila euro, compresa anche la quota che lo scorso anno ha beneficiato dell'incentivo. Nella determinazione del limite rientrano anchei redditi assoggettati a tassazione separata. La tassazione al 10% può essere applicata su un plafond fino to 6 thousand euro
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