A) CONVENTIONAL REMUNERATION FOR THE YEAR 2011.
With DM December 3, 2010 (in Official Journal of 24 December 2010, n. 300), which is attached, have been determined by the remuneration referred to conventional art. 4, co. 1 of Decree-Law of 31 July 1987 No 317, converted with amendments into law Oct. 3, 1987, No 398 which must be taken into consideration for the calculation of contributions due for the year 2011 for employees working abroad in countries outside the EU not linked to Italy by social security agreements, or for compulsory insurance is not covered in these contracts if any.
Scope
Please note that the territorial scope of Law No 398/1987 is different from that of the Community legislation on social security.
As is known, are part of the European Union the following countries: Italy, Austria, Belgium, Denmark, Finland, France, Germany, United Kingdom, Greece, Ireland, Luxembourg, Netherlands, Portugal, Spain, Sweden, Czech Republic, Cyprus, Estonia, Latvia, Lithuania, Malta, Poland, Slovenia, Slovakia, Hungary, Romania and Bulgaria.
Al riguardo si rammenta che dal 1° maggio 2010 le norme di coordinamento dei sistemi nazionali di sicurezza sociale degli Stati membri dell’Unione europea costituite dai regolamenti CEE nn. 1408 del 14 giugno 1971 e 574 del 21 marzo 1972 sono sostituite dalle norme di coordinamento del regolamento (CE) n. 883 del 29 aprile 2004, come modificato dal regolamento (CE) n. 988 del 16 settembre 2009, e dal regolamento di applicazione (CE) n. 987 del 16 settembre 2009 (si vedano le circolari nn. 82 e 83 del 1 luglio 2010 e 99 del 21/07/2010).
Sono esclusi inoltre dall’ambito di applicazione della legge n. 398/1987 anche i Paesi aderenti all’Accordo SEE - Liechtenstein, Norvegia, Islanda – cui si applica la normativa comunitaria.
Si evidenzia al riguardo che i nuovi regolamenti comunitari (regolamenti CEE nn. 883/2004 e 987/2009) non si applicano nei rapporti con i predetti stati e che per essi continuano a trovare applicazione le disposizioni contenute nei regolamenti CEE nn. 1408/71 e 574/72.
La normativa comunitaria si applica, infine, anche nei rapporti con la Svizzera (1) e anche per essi continuano a trovare applicazione le disposizioni contenute nei regolamenti regolamenti CEE nn. 1408/71 e 574/72.
Per quanto attiene alla Convenzione European social security, it remains still remains applicable only in relations with Turkey.
The conventional system of remuneration provided for by Law No 398/1987 shall apply as a residual for the insurance not covered by the conventions on social security regulations (see Circular No. 87 of March 15, 1994).
notes in this connection the social security agreements between Italy and non-EU countries:
Argentina, Australia, Brazil, Canada and Quebec, Cape Verde, Israel, Jersey, Channel Islands (Guernsey, Alderney, Herm and Iethou), (former) Yugoslavia (Bosnia-Herzegovina, Yugoslavia, Macedonia), Slovenia, Monaco, Tunisia, Uruguay, USA and Venezuela, Vatican City, Croatia and Korea (2).
The salary scales for 2011
The salary scales attached to the decree in question include a scaling of all pay bands to ensuring a range between a band and the other constant and thus eliminate the excessive breadth of the same.
are also been updated contractual minimum of journalists and agricultural leaders in view of the new national contracts category.
Finally, as regards the remuneration of the directors of the conventional sector industry and road haulage industry is evident that were introduced more pay bands (it has gone from 8 to 10 bands of pay).
Wages conventional.
The remuneration referred to in the decree mentioned are known as basis for the settlement of pension benefits, performance economic sickness and maternity benefits and for the processing of unemployment benefits for ordinary workers repatriated.
As stated in the introduction these salaries are taken into consideration for workers employed in non-EU countries not linked to Italy by social security agreements, and only a residual for workers employed in countries with which agreements shall be subject to partial for insurance not covered by the conventions.
As provided by art. 2 DM of 28 January 2009 - which essentially repeats the text of the previous ministerial decrees of wage conventional - " for workers for whom bands are expected to pay, remuneration conventional assessment is based on the comparison with the corresponding national pay band, listed in Tables cited art. 1 " .
In this regard, reference is made at the time the opinion expressed by the Ministry of Labour and Social Policy (see Circular No. 72, March 21, 1990) that in order to implement the provision relating to sections pay, "pay national" means either the treatment provided to the employee under the collective agreement, "inclusive of allowances paid by agreement between the parties ", Excluding the allowance abroad.
The amount so calculated must then be divided by twelve, and, by comparing the results with the tables of the corresponding sector, must be identified in the pay band to be taken as a reference for the purposes of the obligations of contribution.
conventional values \u200b\u200bso identified can be briefed by the day only in the event of employment, termination of, transfer during the month, in which case the monthly assessment shall be divided by 26 days and then multiplying the value by the number of days, excluding Sundays, including the breaking of mese interessata.
Al di fuori dei predetti casi i valori in questione non sono frazionabili.
I valori contenuti nelle tabelle allegate sono espressi in Euro e, ai fini dell’individuazione delle retribuzioni imponibili da assoggettare a contribuzione, devono essere arrotondati all’unità di Euro secondo quanto stabilito dalla delibera del Consiglio di Amministrazione dell’Istituto n. 1123 del 17 novembre 1998. Si veda al riguardo la circolare n. 208/2001.
Relativamente all’ambito di applicabilità del regime introdotto dall’art. 36 della legge 21.11.2000, n. 342 (comma 8 bis dell’art. 51 del T.U.I.R.) si rinvia a as provided in Section A of the circular 86/2001.
With regard to the allowance in lieu of notice states that the fee for the payment of contributions shall be done according to the conventional system.
For method of calculation of the contribution can be found in conjunction with the message No 00159, 30.12.2003.
Special cases.
The pay identified in accordance with the criteria set can be changed in the following cases, illustrati a suo tempo nella circolare n. 141 R.C.V. del 20 giugno 1989 :
- passaggio da una qualifica all’altra nel corso del mese;
- mutamento nel corso del mese del trattamento economico individuale da contratto collettivo, nell’ambito della qualifica di “quadro”, “dirigente” e “giornalista”, o per passaggio di qualifica;
In questi due casi deve essere attribuita, con la stessa decorrenza della nuova qualifica o della variazione del trattamento economico individuale, la retribuzione convenzionale corrispondente al mutamento intervenuto.
Un terzo caso è quello in cui maturino nel corso dell’anno compensi variabili (es. lavoro straordinario, premi ecc). Poiché questi ultimi non sono stati inclusi all’inizio dell’anno nel calcolo dell’importo della retribuzione globale annuale da prendere a base ai fini dell’individuazione della fascia di retribuzione applicabile (come avviene, invece, per gli emolumenti ultramensili), occorrerà provvedere a rideterminare l’importo della stessa comprensivo delle predette voci retributive e di ridividere il valore così ottenuto per dodici mensilità. Se per effetto di tale ricalcolo si dovesse determine a value pay monthly, requiring modification of the band to be taken as a reference year for calculating the contribution over the approach adopted, it will be necessary to carry out an operation of adjustment, in previous reporting periods from January 's year.
B) CONTRIBUTION ADJUSTMENT
Companies for the month of January 2011 have operated in contravention of the instructions referred to in paragraphs A) This circular can regularize these periods in accordance with the resolution No 5 Board of Directors of the Institute of 26/03/1993, approved by Ministerial Decree 10/07/1993 (see Circular No. 292 of 23/12/1993) at no extra added costs.
the adjustment must be made within 16 days of the third month following the enactment of this circular.
The compilation of the complaint UNIEMENS companies will adhere to the following:
- calculate the difference between the salaries tax in force at '1.1.2011 and those subject to the same contribution month
- differences so derived will be taken to increase the remuneration of individual taxable month in which the adjustment is made, report to the element of
The following are attached, the ministerial decree and the scales of salaries for the year 2011, identified by reference to national collective agreements work force for different categories, grouped by areas of homogeneity found.
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