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Home Area Lavoro Elaborazione paghe PROROGA DEL REGIME FISCALE AGEVOLATO PER I PREMI DI PRODUTTIVITA'
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PROROGA DEL REGIME FISCALE AGEVOLATO PER I PREMI DI PRODUTTIVITA' PDF Stampa E-mail
Area Lavoro - Elaborazione paghe
Lunedì 24 Gennaio 2011 20:28

Con la Legge di stabilità è stato prorogato il regime agevolato per l'erogazione dei premi di produttività al personale dipendente.
Nel 2011 infatti saranno ancora tassati con l'aliquota sostitutiva del 10% (sostitutiva dell'irpef e delle addizionali) i premi di produttività, purchè il dipendente nel corso del 2010 non abbia oltrepassato il reddito annuo di € 40.000,00 o raggiunta la soglia massima dei premi percepiti pari ad  € 6.000,00.
Inoltre restano in vigore anche gli sgravi INPS, per un massimo del 5% della retribuzione contrattuale percepita da calcolarsi sui premi assegnati ai dipendenti legati ad un aumento della produttività, dell'efficenza organizzativa dell'impresa ed in generale per tutti gli aspetti legati ad un aumento della competitività delle imprese.

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