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Salary integration and Solidarity funds – news for 2018

IINPS recently provided operational instructions for the balance of salary integration provided by the Salary integration and Solidarity funds as per art. 26, Legislative Decree no. 148/2015, as well as for the payment of additional social contribution in case of fruition of said performances.
Specifically, starting on January 1st, 2018 and exclusively for events starting from 2018, some operational changes will be added for the management of Uniemens data flow for:
- Salary integration requests to the salary integration fund and to solidarity funds managed by Cooperative Credit, Public Transportation, Trento province, Bolzano province, Solimare, Poste Italiane group and Insurance companies;
- Professional training requests to funds managed by Cooperative Credit, Credit, Insurance companies and Poste Italiane group.

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Tax decree connected with budget law for 2018 – conversion into law approved

ILaw no. 172/2017, conversion of Law Decree no. 148/2017 (on urgent provisions upon financial matters), has been published on the Official Gazette.
Specifically, the law carries several regulations of interest to employers such as:
Repatriated workers: upon conversion of the tax decree, its application for subjects repatriated within December 31, 2015 has been made effective only for the 2017-2020 period and not also for 2016, which remains covered by Law no. 238/2010.
Extintion of debtor rolls: expiry of the first installment for 2018, originally set in April, has been postponed to July. The second installment is confirmed for September.
Submission of invoice data: penalties for failure to submit invoice data is not applied for those who failed to provide correct data for the first semester of 2017 as long as correct data are sent within February 28th, 2018

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Mandatory hires – new regulations from January 1st, 2018

From January 1st, 2018, art. 3, c. 2 of Law no. 68/1999 – which contemplated, for companies sized 15-35 employees, the obligation to hire a disabled employees only in case of new hires – is repealed.
Therefore, obligation to hire a disabled subject is already effective with the 15th employee.
Specifically, from January 1st, 2018, obligation to hire a disabled employee will have to be covered also without new hires, within 60 days.

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Tertiary sector NCBA – agreement for company-based welfare in the Province of Treviso

Unions in the province of Treviso have reached an agreement for the implementation, amongst companies applying the NCBA for the Tertiary sector, of a local welfare system.
The agreement is for companies:
- Of any size;
- Applying the NCBA for the tertiary sector;
- Which do not provide further economic elements, determined by company-based collective agreements, in addition to those set by the NCBA;
- With business units in the Province of Treviso.
Upon said agreements, from January 1st 2018 and also for 2019 and 2020, companies are required to grant all employees under a permanent contract - including apprentices – full-time or part-time, welfare benefits for € 100.00 instead of the following salary amounts:
- Provincial share of the 3rd salary element, equal to € 3.40 per month;
- The “elemento economico di garanzia” set by the NCBA.

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Change of legal interest rate for 2018

As per Ministerial Decree of December 13th, 2017, the new legal interest rate is set at 0.3% per year.
For tax purposes, this is relevant for the calculation of interest rates to be applied upon regularization of unpaid contribution.

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INPS separate management – social contribution rates for 2018

Social contribution rates for subjects enrolled under INPS separate management and not under any other mandatory pension scheme will increase in 2018, as described below:

Involved subjects		Rate
Not insured under other mandatory pension schemes	Professionals with a VAT position	25,72% (25% pension and 0,72% minor contribution)
Not insured under other mandatory pension schemes	Collaborators and equivalent subjects	34,23% (33% pension, 0,72% minor contribution and 0,51% for unemployment funding)
Pensioners or subjects enrolled under other mandatory pension schemes	All	24%