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Home Area Lavoro Elaborazione paghe APPROVATO LO SGRAVIO CONTRBUTIVO DELL'11,50% NEL SETTORE EDILE
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APPROVATO LO SGRAVIO CONTRBUTIVO DELL'11,50% NEL SETTORE EDILE PDF Stampa E-mail
Area Lavoro - Elaborazione paghe
Venerdì 06 Novembre 2009 19:53
Con la circolare n. 115/2009, l'INPS ha comunicato che lo sgravio contributivo, legato al settore dell'edilizia, è stato approvato anche per l'anno  2009, secondo i dettami  dell'art. 29 della Legge 341/1995.
Lo sgravio in misura dell'11,50%, rappresenta una riduzione delle contribuzioni previdenziali e assistenziali diverse dall'IVS, e debbono essere calcolate sulle retribuzioni degli operai che svolgono un orario di lavoro continuativo di 40 ore settimanali.
Al fine di ottenere lo sgravio sui contributi, i datori di lavoro interessati dovranno esporre nel quadro D del mod. DM10, come già avvenuto negli anni precedenti  i seguenti codici: 
L206 - per esporre l'importo della riduzione contributiva spettante per il mese in corso; 
L207 - per il recupero degli arretrati relativi ai periodi di paga pregressi, non anteriori a gennaio 2009
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