Hello to all workers and all workers,
the Inland Revenue with Resolution 83 / E, August 17, 2010 specifies the requirements and limits for the taxation facilitated with 10% substitute tax on amounts paid to employees.
In its resolution, the main topic was the facilitating regime for night work, However, the resolution has launched a general rethinking Tax Agency facilitated.
Although the rule that provided for (Article 2 paragraph 1 letter. Dl C 93/2008) was repealed by art. 5 of Decree 185/2008, following a joint statement, the Inland Revenue and the Ministry of Labour (prot.2010/134950), clarified that the substitute may also benefit from all the overtime and ADDITIONAL CONDITION 'hypothecated correlation with performance parameters'.
The interpretation is retroactive, therefore, applicable to the remuneration related to previous years (2008 and 2009) in which it was made the normal tax rules instead of the substitute tax del 10%.
Stiamo verificando la possibilità di beneficiare di tale detassazione, ossia se le somme sinora erogate possano ritenersi connesse ad un incremento della produttività.
L'Agenzia, recependo una proposta avanzata da CISL, ha emanato il 27/9 la circolare 48/E, in cui specifica che il datore di lavoro dovrà indicare nel CUD/2011 le somme che andavano assoggettate ad imposta sostitutiva ed il dipendente potrà recuperare il proprio credito mediante la dichiarazione dei redditi da presentare nel 2011.
Sarà nostra cura informarvi degli ulteriori sviluppi.
La Segreteria Territoriale Fistel-Cisl
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