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Area Lavoro - Elaborazione paghe
Mercoledì 30 Novembre 2011 02:28

Lo scorso sabato sulla Gazzetta Ufficiale è stato pubblicato il decreto dell'Economia. Nel testo contenuto in Gazzetta si individua la disciplina da seguire  per l'applicazione del contributo di solidarietà del 3% sulla parte superiore dei redditi che vanno oltre la soglia di € 300.000,00 (trecentomila euro).
Il contributo di solidarietà sarà conguagliato già sul cedolino paga di dicembre 2011 per i dipendenti mentre per tutti gli altri il contributo dovrà essere versato in un'unica soluzione insieme al saldo delle imposte a seguito dell'elaborazione del modello Unico.
Il calcolo del contributo di solidarietà non sarà affatto semplice per i sostituti d'imposta che dovranno:
- calcolare la quota del reddito eccedente gli € 300.000 da assoggettare al contributo di solidarietà;
- applicare su tale importo l'aliquota del 3% ;
- dedurre il contributo di solidarietà ottenuto  dal totale dei redditi conseguiti dal contribuente da assoggattare al calcolo delle consuete imposte.

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