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Home Area Lavoro Consulenza sgravi e riduzione costo GLI SGRAVI PER LE ASSUNZIONI DI LAVORATORI BENEFICIARI DELLA C.I.G.S.
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GLI SGRAVI PER LE ASSUNZIONI DI LAVORATORI BENEFICIARI DELLA C.I.G.S. PDF Stampa E-mail
Area Lavoro - Consulenza sgravi e riduzione costo
Lunedì 29 Novembre 2010 02:23

La  C.I.G.S. rappresenta uno strumento a cui possono accedere alcune tipologie d'impresa in presenza di una crisi lunga  con una durata piuttosto incerta, in caso di ristrutturazione azinedale o cessazione dell'attività. In questi casi, il datore di lavoro, richiedendo la C.I.G.S. per  i propri lavoratori non reimpiegabili in altri settori d'azienda ha la possibilità di iniziare le procedure di riduzione di personale  al fine del risanamento o chiusura dell'attività d'impresa.
Possono richiedere la C.I.G.S.le imprese, comprese le cooperative che, ai sensi della L. 236/93  abbiano avuto una forza lavoro media negli ultimi sei mesi non inferiore a 15 dipendenti.
Dal lato del lavoratore, hanno diritto alla C.I.G.S. gli operai, gli impiegati, i quadri ed gli intermedi che abbiano lavorato per almeno 90 giorni prima della data della richiesta. Sono esclusi invece gli apprendisti, i dirigenti e i lavoratori a domicilio salvo clausole incluse nel provvedimento C.I.G.S. 
In merito agli sgravi per assunzione di lavoratori che percepiscono la Cassa Integrazione Straordinaria,  se il lavoratore da assumere è sospeso dall'attività lavorativa da almeno 24 mesi alle aziende che assumeranno  a tempo indeterminato, anche part time, è prevista la concessionedi uno sgravio pari al 100% per 36 mesi se l'assunzione avviene presso le imprese localizzate nel mezzogiorno, mentre negli altri casi lo sgravio contributivo per 36 mesi scende al 50% di quanto dovuto a carico ditta. 
Se il lavoratore è sospeso da almeno 3 mesi le aziende che assumono tale personale avranno diritto all'applicazione dei contributi richiesti per un apprendista (10% della retribuzione imponibile INPS) per i primi 12 mesi di lavoro ed inoltre riceveranno dall'INPS il 50% dell'indennità di mobilità che sarebbe spettato al lavoratoreper il periodo di empo previsto scalando i 3 mesi percepiti dal lavoratore.

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