FinanzaeDiritto sui social network
16 Aprile 2014  le interviste  |  professionisti  |  web tv  |  forum  |  chi siamo  |  area utenti  |  registrati

            




Aliquote contributive 2011: GESTIONE SEPARATA INPS

11 Febbraio 2011 - Autore: Dott. LUCIANO CHIARI - Commercialista


<p style="text-align: justify;"><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:HyphenationZone>14</w:HyphenationZone> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> </w:WordDocument> </xml><![endif]--><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Tabella normale"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman";} </style> <![endif]--><!--[if gte mso 9]><xml> <o:shapedefaults v:ext="edit" spidmax="2049"/> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext="edit"> <o:idmap v:ext="edit" data="1"/> </o:shapelayout></xml><![endif]--> <p style="" class="MsoFooter"><i><span style="font-size: 10pt; font-family: &quot;Times New Roman&quot;;"><a href="http://www.studiochiari.com/">www.studiochiari.com</a></span></i></p> <p style="" class="MsoFooter"><span style="font-size: 10pt; font-family: &quot;Times New Roman&quot;;">&nbsp;</span></p> <p align="center" style="margin-right: -2.6pt; text-align: center;" class="Titolocircolare"><span style="font-size: 14pt; line-height: 130%; font-family: Arial; color: red;">Aliquote contributive <span style="letter-spacing: -0.1pt;">2011 </span></span></p> <p align="center" style="margin-right: -2.6pt; text-align: center;" class="Titolocircolare"><span style="font-size: 14pt; line-height: 130%; font-family: Arial; color: red; letter-spacing: -0.1pt;">per gli iscritti alla </span><span style="font-size: 14pt; line-height: 130%; font-family: Arial; color: red;">Gestione separata INPS</span></p> <p align="center" style="margin-right: -2.6pt; text-align: center;" class="Titolocircolare"><i><span style="font-size: 14pt; line-height: 130%; font-family: Arial; color: red;">(ex</span></i><span style="font-size: 14pt; line-height: 130%; font-family: Arial; color: red;"> L. 8.8.95 n. 335)</span></p> <p align="center" style="margin-right: -2.6pt; text-align: center;" class="acapopieno"><span style="font-size: 11pt; font-family: Arial;">&nbsp;</span></p> <p class="acapopieno"><span style="font-size: 11pt; font-family: Arial;">&nbsp;</span></p> <p class="acapopieno"><span style="font-size: 11pt; font-family: Arial;">&nbsp;</span></p> <p class="acapopieno"><span style="font-size: 11pt; font-family: Arial;">&nbsp;</span></p> <p align="center" style="margin-right: 5.9pt; text-align: center;" class="MsoNormal"><a name="_Toc219093011"><b><span style="font-size: 11pt; font-family: Arial;">INDICE</span></b></a></p> <p align="center" style="margin-right: 5.9pt; text-align: center;" class="MsoNormal"><b><span style="font-size: 11pt; font-family: Arial;">&nbsp;</span></b></p> <p align="center" style="margin-right: 5.9pt; text-align: center;" class="MsoNormal"><b><span style="font-size: 11pt; font-family: Arial;">&nbsp;</span></b></p> <p align="center" style="margin-right: 5.9pt; text-align: center;" class="MsoNormal"><b><span style="font-size: 11pt; font-family: Arial;">&nbsp;</span></b></p> <p class="MsoToc1"><span style="font-size: 11pt;">1 - <b>Premessa</b></span></p> <p class="MsoToc1"><span style="font-size: 11pt;">2 - <b>Lavoratori obbligati all&rsquo;iscrizione alla Gestione separata</b></span></p> <p class="MsoToc1"><span style="font-size: 11pt;">3 - <b>Aliquote contributive previdenziali</b></span></p> <p class="MsoToc2"><span style="font-size: 11pt;">&nbsp;&nbsp;&nbsp;&nbsp; 3.1 - Soggetti iscritti solo alla Gestione separata e non pensionati</span></p> <p class="MsoToc2"><span style="font-size: 11pt;">&nbsp;&nbsp;&nbsp;&nbsp; 3.2 - Soggetti iscritti anche ad un&rsquo;altra Gestione previdenziale o pensionati</span></p> <p class="MsoToc1"><span style="font-size: 11pt;">4 - <b>Aliquota contributiva assistenziale</b></span></p> <p class="MsoToc2"><span style="font-size: 11pt;">&nbsp;&nbsp;&nbsp;&nbsp; 4.1 - Soggetti iscritti solo alla Gestione separata e non pensionati</span></p> <p class="MsoToc2"><span style="font-size: 11pt;">&nbsp;&nbsp;&nbsp; 4.2 - Soggetti iscritti anche ad un&rsquo;altra Gestione previdenziale o pensionati</span></p> <p class="MsoToc1"><span style="font-size: 11pt;">5 - <b>Aliquote contributive applicabili nel 2011</b></span></p> <p class="MsoToc1"><span style="font-size: 11pt;">6 - <b>Ripartizione dell&rsquo;onere contributivo</b></span></p> <p class="MsoToc2"><span style="font-size: 11pt;">&nbsp;&nbsp;&nbsp;&nbsp; 6.1 - Lavoratori a progetto e collaboratori coordinati e continuativi</span></p> <p class="MsoToc2"><span style="font-size: 11pt;">&nbsp;&nbsp;&nbsp;&nbsp; 6.2 - Associati in partecipazione</span></p> <p class="MsoToc2"><span style="font-size: 11pt;">&nbsp;&nbsp;&nbsp;&nbsp; 6.3 - Venditori a domicilio e lavoratori autonomi occasionali</span></p> <p class="MsoToc2"><span style="font-size: 11pt;">&nbsp;&nbsp;&nbsp;&nbsp; 6.4 - Liberi professionisti</span></p> <p align="center" style="margin-right: 5.9pt; text-align: center;" class="MsoNormal"><b><span style="font-size: 11pt; font-family: Arial;">&nbsp;</span></b></p> <p align="center" style="margin-right: 5.9pt; text-align: center;" class="MsoNormal"><b><span style="font-size: 11pt; font-family: Arial;">* * * * *</span></b></p> <p style="page-break-after: auto;" class="tit1cliente"><br /> <a name="_Toc187660159"><span style=""><span style="font-size: 11pt; text-transform: none; font-weight: normal;">&nbsp;</span></span></a></p> <p style="page-break-after: auto;" class="tit1cliente"><span style=""><span style=""><a name="_Toc285175117"><strong><span style="font-size: 11pt; color: red;">1 - </span></strong></a></span></span><strong><span style=""><span style=""><span style="font-size: 11pt; color: red;">Premessa</span></span></span></strong></p> <p class="MsoBodyText"><span style="font-size: 11pt;">Nel 2011 non si applicano ulteriori incrementi dell&rsquo;aliquota contributiva dovuta per gli iscritti alla Gestione separata INPS<i> ex </i>L. 8.8.95 n. 335.</span></p> <p class="MsoBodyText"><span style="font-size: 11pt;">La L. 13.12.2010 n. 220 (legge di stabilit&agrave; 2011, <i>ex</i> legge finanziaria), ha infatti abrogato </span><span style="font-size: 11pt;">la disposi-zione della L. 24.12.2007 n. 247 che prevedeva, a decorrere dall&rsquo;1.1.2011, l&rsquo;aumento dello 0,09% delle aliquote contributive riguardanti, tra gli altri, i lavoratori iscritti alla Gestione separata INPS <i>ex</i> L. 335/95.</span></p> <p class="acapopieno"><span style="font-size: 11pt; font-family: Arial;">&nbsp;</span></p> <p class="MsoBodyText3"><a name="_Toc187660160"><span style=""><span style="font-size: 11pt;">La presente Informativa intende quindi riepilogare le aliquote contributive previste per l&rsquo;anno 2011 nei confronti dei soggetti iscritti presso la suddetta Gestione separata, sulla base delle indicazioni fornite dall&rsquo;INPS con la circ. 9.2.2011 n. 30.</span></span></a></p> <p style="margin-top: 22pt;" class="tit1cliente"><span style=""><span style=""><a name="_Toc285175118"><strong><span style="font-size: 11pt; color: red;">2 - Lavoratori </span></strong></a></span></span><strong><span style=""><span style=""><span style="font-size: 11pt; color: red;">obbligati all&rsquo;iscrizione alla gestione separata</span></span></span></strong></p> <p class="MsoBodyText3"><span style="font-size: 11pt;">Si ricorda che sono tenute all&rsquo;iscrizione alla Gestione separata INPS <i>ex </i>L. 335/95, in particolare, le seguenti tipologie di lavoratori:</span></p> <p style="margin-left: 36pt; text-indent: -18pt;" class="MsoBodyText3"><span style="font-size: 11pt; font-family: &quot;Times New Roman&quot;;"><span style="">-<span style="font: 7pt &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11pt;">collaboratori a progetto e collaboratori coordinati e continuativi;</span></p> <p style="margin-left: 36pt; text-indent: -18pt;" class="MsoBodyText3"><span style="font-size: 11pt; font-family: &quot;Times New Roman&quot;;"><span style="">-<span style="font: 7pt &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11pt;">professionisti senza Cassa di previdenza di categoria;</span></p> <p style="margin-left: 36pt; text-indent: -18pt;" class="MsoBodyText3"><span style="font-size: 11pt; font-family: &quot;Times New Roman&quot;;"><span style="">-<span style="font: 7pt &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11pt;">associati in partecipazione che apportano solo lavoro;</span></p> <p style="margin-left: 36pt; text-indent: -18pt;" class="MsoBodyText3"><span style="font-size: 11pt; font-family: &quot;Times New Roman&quot;;"><span style="">-<span style="font: 7pt &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11pt;">venditori a domicilio e lavoratori autonomi occasionali (ferma la franchigia di 5.000,00 euro di reddito annui non assoggettabili a contribuzione).</span></p> <p class="acapopieno"><span style="font-size: 11pt; font-family: Arial;">&nbsp;</span><span style="font-size: 11pt;">Ai fini della contribuzione dovuta, i suddetti soggetti vengono distinti tra:</span></p> <p style="margin-left: 36pt; text-indent: -18pt;" class="MsoBodyText3"><span style="font-size: 11pt; font-family: &quot;Times New Roman&quot;;"><span style="">-<span style="font: 7pt &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11pt; letter-spacing: -0.1pt;">soggetti iscritti alla Gestione separata INPS che non risultino iscritti ad altre forme previdenziali</span><span style="font-size: 11pt;"> obbligatorie, n&eacute; pensionati;</span></p> <p style="margin-left: 36pt; text-indent: -18pt;" class="MsoBodyText3"><span style="font-size: 11pt; font-family: &quot;Times New Roman&quot;;"><span style="">-<span style="font: 7pt &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11pt;">soggetti iscritti anche ad altre forme previdenziali obbligatorie o pensionati (diretti, indiretti o di reversibilit&agrave;).</span></p> <p style="margin-top: 26pt; page-break-after: auto;" class="tit1cliente"><a name="_Toc219093165"><strong><span style=""><span style="font-size: 11pt; color: red;">3 - Aliquote contributive previdenziali</span></span></strong></a></p> <p style="margin: 5pt 5.95pt 1pt 0cm;" class="t2dopot1-cliente"><a name="_Toc187660162"><strong><span style=""><span style=""><span style="font-size: 11pt;">3.1 - Soggetti iscritti solo alla Gestione separata e non pensionati</span></span></span></strong></a></p> <p class="MsoBodyText3"><span style="font-size: 11pt;">In relazione ai soggetti iscritti solo alla Gestione separata INPS e non pensionati, dall&rsquo;1.1.2011 continua quindi ad applicarsi <span style="letter-spacing: -0.1pt;">l&rsquo;aliquota contributiva previdenziale (di finanziamento e di computo</span>) del <b>26%</b>, come nel 2010.</span></p> <p style="margin: 16pt 0cm 2pt; page-break-after: auto;" class="tit2cliente"><a name="_Toc187660163"><strong><span style=""><span style=""><span style="font-size: 11pt;">3.2 - Soggetti iscritti anche ad un&rsquo;altra Gestione previdenziale o pensionati</span></span></span></strong></a></p> <p class="MsoBodyText3"><span style="font-size: 11pt;">Con riguardo ai soggetti iscritti anche ad un&rsquo;altra Gestione previdenziale obbligatoria o pensionati, resta ferma l&rsquo;aliquota contributiva previdenziale (di finanziamento e di computo) del <b>17%</b>, applicabile dall&rsquo;1.1.2008.</span></p> <p style="margin-top: 26pt; page-break-after: auto;" class="tit1cliente"><a name="_Toc187660164"><strong><span style=""><span style=""><span style="font-size: 11pt; color: red;">4 - Aliquota contributiva assistenziale</span></span></span></strong></a></p> <p style="margin: 4pt 5.95pt 1pt 0cm;" class="t2dopot1-cliente"><a name="_Toc219093169"><strong><span style=""><span style="font-size: 11pt;">4.1 - Soggetti iscritti solo alla Gestione separata e non pensionati</span></span></strong></a></p> <p class="MsoBodyText3"><span style="font-size: 11pt;">Con riferimento alla categoria dei soggetti iscritti solo alla Gestione separata e non pensionati, occorre inoltre tenere presente che:</span></p> <p style="margin-left: 36pt; text-indent: -18pt;" class="MsoBodyText3"><span style="font-size: 11pt; font-family: &quot;Times New Roman&quot;;"><span style="">-<span style="font: 7pt &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11pt;">resta fermo l&rsquo;obbligo di versare un contributo aggiuntivo, finalizzato al finanziamento delle prestazioni economiche temporanee erogate dall&rsquo;INPS, ove ne ricorrano i presupposti, a titolo assistenziale (indennit&agrave; di maternit&agrave;/paternit&agrave;, trattamento economico per congedo parentale, indennit&agrave; giornaliera di malattia, indennit&agrave; di malattia per degenza ospedaliera, assegno per il nucleo familiare);</span></p> <p style="margin-left: 36pt; text-indent: -18pt;" class="MsoBodyText3"><span style="font-size: 11pt; font-family: &quot;Times New Roman&quot;;"><span style="">-<span style="font: 7pt &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11pt;">l&rsquo;aliquota contributiva assistenziale ammonta, a decorrere dal 7.11.2007, allo <b>0,72%</b>.</span></p> <p style="margin: 13pt 0cm 1pt; page-break-after: auto;" class="tit2cliente"><a name="_Toc219093170"><strong><span style=""><span style=""><span style=""><span style=""><span style=""><span style=""><span style=""><span style=""><span style="font-size: 11pt;">4.2 - Soggetti iscritti anche ad un&rsquo;altra Gestione previdenziale o pensionati</span></span></span></span></span></span></span></span></span></strong></a></p> <p class="MsoBodyText3"><span style=""><span style=""><span style=""><span style="font-size: 11pt;">Per i soggetti iscritti anche ad un&rsquo;altra Gestione previdenziale obbligatoria o titolari di pensione, il contributo assistenziale dello 0,72% continua a non essere dovuto.</span></span></span></span></p> <p style="page-break-after: auto;" class="tit1cliente"><strong><span style=""><span style=""><span style=""><a name="_Toc187660168"><span style=""><span style=""><span style="font-size: 11pt; color: red;">5 - aliquote contributive applicabili nel 20</span></span></span></a></span></span></span><span style=""><span style=""><span style=""><span style=""><span style="font-size: 11pt; color: red;">11</span></span></span></span></span></strong></p> <p class="MsoBodyText3"><span style=""><span style=""><span style=""><span style="font-size: 11pt; letter-spacing: -0.1pt;">Le aliquote contributive <b>applicabili nel 2011</b> per gli iscritti alla Gestione separata</span></span></span></span><span style=""><span style=""><span style=""><span style="font-size: 11pt;"> INPS <i>ex</i> L. 335/95 risultano, quindi, stabilite nelle misure riepilogate nella seguente tabella.</span></span></span></span></p> <p class="acapopieno"><span style=""><span style=""><span style=""><span style="font-size: 11pt; font-family: Arial;">&nbsp;</span></span></span></span></p> <div align="center"> <table cellspacing="0" cellpadding="0" border="1" style="border-collapse: collapse; border: medium none;" class="MsoNormalTable"> <tbody> <tr style=""> <td width="161" style="width: 120.5pt; border-style: double solid solid double; border-color: windowtext; border-width: 1pt; padding: 0cm 3.5pt;"> <p align="center" style="margin: 5pt 1.4pt; text-align: center;" class="testotabella"><span style=""><span style=""><span style=""><span style="font-size: 11pt;">&nbsp;</span></span></span></span></p> </td> <td width="217" style="width: 163pt; border-width: 1pt 1pt 1pt medium; border-style: double solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; background: none repeat scroll 0% 0% rgb(229, 229, 229); padding: 0cm 3.5pt;"> <p align="center" style="margin: 5pt 1.4pt; text-align: center;" class="testotabella"><span style=""><span style=""><span style=""><b><span style="font-size: 11pt;">NON ISCRITTI AD UN&rsquo;ALTRA GESTIONE PREVIDENZIALE OBBLIGATORIA N&Egrave; PENSIONATI</span></b></span></span></span></p> </td> <td width="199" style="width: 149.55pt; border-width: 1pt 1pt 1pt medium; border-style: double double solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; background: none repeat scroll 0% 0% rgb(229, 229, 229); padding: 0cm 3.5pt;"> <p align="center" style="margin: 5pt 1.4pt; text-align: center;" class="testotabella"><span style=""><span style=""><span style=""><b><span style="font-size: 11pt;">ISCRITTI AD UN&rsquo;ALTRA GESTIONE PREVIDENZIALE OBBLIGATORIA<br /> O PENSIONATI</span></b></span></span></span></p> </td> </tr> <tr style=""> <td width="161" style="width: 120.5pt; border-width: medium 1pt 1pt; border-style: none solid solid double; border-color: -moz-use-text-color windowtext windowtext; padding: 0cm 3.5pt;"> <p align="center" style="margin: 5pt 1.4pt; text-align: center;" class="testotabella"><span style=""><span style=""><span style=""><a name="_Toc182725983"><b><span style="font-size: 11pt;">Aliquote previdenziali</span></b></a></span></span></span></p> </td> <td width="217" style="width: 163pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 3.5pt;"> <p align="center" style="margin: 5pt 1.4pt; text-align: center;" class="testotabella"><span style=""><span style=""><span style=""><span style="font-size: 11pt;">26% fino al massimale della base imponibile pari a 93.622,00 euro</span></span></span></span></p> </td> <td width="199" style="width: 149.55pt; border-width: medium 1pt 1pt medium; border-style: none double solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 3.5pt;"> <p align="center" style="margin: 5pt 1.4pt; text-align: center;" class="testotabella"><span style=""><span style=""><span style=""><span style="font-size: 11pt;">17% fino al massimale della base imponibile pari a 93.622,00 euro</span></span></span></span></p> </td> </tr> <tr style=""> <td width="161" style="width: 120.5pt; border-width: medium 1pt 1pt; border-style: none solid solid double; border-color: -moz-use-text-color windowtext windowtext; padding: 0cm 3.5pt;"> <p align="center" style="margin: 5pt 1.4pt; text-align: center;" class="testotabella"><span style=""><span style=""><span style=""><b><span style="font-size: 11pt;">Contributo assistenziale</span></b></span></span></span></p> </td> <td width="217" style="width: 163pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 3.5pt;"> <p align="center" style="margin: 5pt 1.4pt; text-align: center;" class="testotabella"><span style=""><span style=""><span style=""><span style="font-size: 11pt;">0,72%</span></span></span></span></p> </td> <td width="199" style="width: 149.55pt; border-width: medium 1pt 1pt medium; border-style: none double solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 3.5pt;"> <p align="center" style="margin: 5pt 1.4pt; text-align: center;" class="testotabella"><span style=""><span style=""><span style=""><span style="font-size: 11pt;">NO</span></span></span></span></p> </td> </tr> <tr style=""> <td width="161" style="width: 120.5pt; border-width: medium 1pt 1pt; border-style: none solid double double; border-color: -moz-use-text-color windowtext windowtext; padding: 0cm 3.5pt;"> <p align="center" style="margin: 5pt 1.4pt; text-align: center;" class="testotabella"><span style=""><span style=""><span style=""><b><span style="font-size: 11pt;">Contribuzione totale</span></b></span></span></span></p> </td> <td width="217" style="width: 163pt; border-width: medium 1pt 1pt medium; border-style: none solid double none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 3.5pt;"> <p align="center" style="margin: 5pt 1.4pt; text-align: center;" class="testotabella"><span style=""><span style=""><span style=""><b><span style="font-size: 11pt;">26,72%</span></b></span></span></span><span style=""><span style=""><span style=""><span style="font-size: 11pt;"> fino al massimale della base imponibile pari a 93.622,00 euro</span></span></span></span></p> </td> <td width="199" style="width: 149.55pt; border-width: medium 1pt 1pt medium; border-style: none double double none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 3.5pt;"> <p align="center" style="margin: 5pt 1.4pt; text-align: center;" class="testotabella"><span style=""><span style=""><span style=""><b><span style="font-size: 11pt;">17%</span></b></span></span></span><span style=""><span style=""><span style=""><span style="font-size: 11pt;"> fino al massimale della base imponibile pari a 93.622,00 euro</span></span></span></span></p> </td> </tr> </tbody> </table> </div> <p style="margin-top: 27pt; page-break-after: auto;" class="tit1cliente"><span style=""><span style=""><span style=""><a name="_Toc182725984"><strong><span style=""><span style=""><span style=""><span style="font-size: 11pt; color: red;">6 - Ripartizione dell&rsquo;onere contributivo</span></span></span></span></strong></a></span></span></span></p> <p class="MsoNormal"><span style=""><span style=""><span style=""><span style="font-size: 11pt; font-family: Arial;">Anche nel 2011 continuano ad applicarsi le ordinarie regole di ripartizione dell&rsquo;onere contributivo, come di seguito riepilogato.</span></span></span></span></p> <p style="margin: 16pt 0cm 1pt; page-break-after: auto;" class="tit2cliente"><span style=""><span style=""><span style=""><a name="_Toc187660171"><strong><span style=""><span style=""><span style="font-size: 11pt;">6.1 - Lavoratori a progetto e collaboratori coordinati e continuativi</span></span></span></strong></a></span></span></span></p> <p class="MsoBodyText3"><span style=""><span style=""><span style=""><span style="font-size: 11pt;">Nei confronti dei lavoratori a progetto e dei collaboratori coordinati e continuativi, i contributi dovuti sono ripartiti:</span></span></span></span></p> <p style="margin-left: 36pt; text-indent: -18pt;" class="MsoBodyText3"><span style=""><span style=""><span style=""><span style="font-size: 11pt; font-family: &quot;Times New Roman&quot;;"><span style="">-<span style="font: 7pt &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11pt;">per <b>1/3</b>, a carico del lavoratore;</span></span></span></span></p> <p style="margin-left: 36pt; text-indent: -18pt;" class="MsoBodyText3"><span style=""><span style=""><span style=""><span style="font-size: 11pt; font-family: &quot;Times New Roman&quot;;"><span style="">-<span style="font: 7pt &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11pt;">per <b>2/3</b>, a carico del committente.</span></span></span></span></p> <p style="margin: 16pt 0cm 1pt; page-break-after: auto;" class="tit2cliente"><span style=""><span style=""><span style=""><a name="_Toc182725986"><strong><span style=""><span style=""><span style=""><span style="font-size: 11pt;">6.2 - Associati in partecipazione</span></span></span></span></strong></a></span></span></span></p> <p class="MsoBodyText3"><span style=""><span style=""><span style=""><span style="font-size: 11pt; letter-spacing: -0.2pt;">Nei confronti degli associati in partecipazione </span></span></span></span><span style=""><span style=""><span style=""><span style="font-size: 11pt;">che apportano solo lavoro, l&rsquo;onere contributivo &egrave; ripartito:</span></span></span></span></p> <p style="margin-left: 36pt; text-indent: -18pt;" class="MsoBodyText3"><span style=""><span style=""><span style=""><span style="font-size: 11pt; font-family: &quot;Times New Roman&quot;;"><span style="">-<span style="font: 7pt &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11pt;">per il <b>55%</b>, a carico dell&rsquo;associante in partecipazione;</span></span></span></span></p> <p style="margin-left: 36pt; text-indent: -18pt;" class="MsoBodyText3"><span style=""><span style=""><span style=""><span style="font-size: 11pt; font-family: &quot;Times New Roman&quot;;"><span style="">-<span style="font: 7pt &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11pt;">per il restante <b>45%</b>, a carico dell&rsquo;associato.</span></span></span></span></p> <p style="margin: 16pt 0cm 1pt; page-break-after: auto;" class="tit2cliente"><span style=""><span style=""><span style=""><a name="_Toc187660173"><strong><span style=""><span style=""><span style="font-size: 11pt;">6.3 - Venditori a domicilio e lavoratori autonomi occasionali</span></span></span></strong></a></span></span></span></p> <p class="MsoBodyText3"><span style=""><span style=""><span style=""><span style="font-size: 11pt;">Nei confronti dei venditori a domicilio e dei lavoratori autonomi occasionali, i contributi dovuti sono ripartiti:</span></span></span></span></p> <p style="margin-left: 36pt; text-indent: -18pt;" class="MsoBodyText3"><span style=""><span style=""><span style=""><span style="font-size: 11pt; font-family: &quot;Times New Roman&quot;;"><span style="">-<span style="font: 7pt &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11pt;">per <b>1/3</b>, a carico del lavoratore;</span></span></span></span></p> <p style="margin-left: 36pt; text-indent: -18pt;" class="MsoBodyText3"><span style=""><span style=""><span style=""><span style="font-size: 11pt; font-family: &quot;Times New Roman&quot;;"><span style="">-<span style="font: 7pt &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11pt;">per <b>2/3</b>, a carico del committente.</span></span></span></span></p> <p style="margin: 16pt 0cm 1pt; page-break-after: auto;" class="tit2cliente"><a name="_Toc182725987"><strong><span style=""><span style=""><span style=""><span style="font-size: 11pt;">6.4 - Liberi professionisti</span></span></span></span></strong></a></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Per i liberi professionisti &egrave; confermata la <b>facolt&agrave;</b> di <b>rivalsa </b>nella misura<b> del 4%</b> dei compensi lordi.</span></p> </p>





            

Altri articoli scritti da Dott. LUCIANO CHIARI - Commercialista

Ultimi commenti degli utenti

Nessun commento

Inserisci un commento

Inserisci i numeri che vedi nell' immagine





Powered by Share Trading
eurofidi

Youbanking

BC&

DigEat

Everlasting