SGRAVIO CONTRIBUTIVO IO LAVORO
Tempo di lettura: 4 minuti

L’Inps rende operativo lo sgravio contributivo sino ad un massimo di € 8.060,00 annui, a chi assume giovani dai 16 anni in su nel corso del 2020.

L’Inps dà il “via libera” alla fruizione del nuovo incentivo “IO Lavoro”, destinato ai datori di lavoro, anche non imprenditori, che assumono giovani dai 16 anni in su nel corso di quest’anno. Lo sgravio, istituito dall’Anpal con il decreto n. 52/2020, vale sino ad un massimo di € 8.060,00 ed opera nei casi di assunzione a tempo indeterminato o con apprendistato professionalizzante, di stabilizzazione (trasformazione a tempo indeterminato di assunzioni a termine) nonché di assunzione di soggetti già occupati, ma con un reddito inferiore alla soglia imponibile fiscale (fino ad € 8.145,00 se dipendenti o € 4.800,00 se lavoratori autonomi), come tali ritenuti “disoccupati” ai sensi del D.L. n. 4/2019.

Le istruzioni sono fornite dall’Inps con la Circolare n. 124/2020 pubblicata il 26 ottobre dell’anno menzionato dall’Istituto di Previdenza.

LO SGRAVIO NAZIONALE

L’incentivo è l’evoluzione del precedente bonus Neet, operativo fino allo scorso anno, e riguarda le assunzioni tra il 1° gennaio e il 31 dicembre 2020 avvenute su tutto il territorio nazionale con la sola esclusione della provincia autonoma di Bolzano (rileva la sede di lavoro, non la residenza del neo-assunto). L’incentivo si rivolge esclusivamente ai datori di lavoro privati (anche non imprenditori), che assumano persone con le seguenti caratteristiche:

a) disoccupati con età compresa tra 16 e 24 anni;

b) disoccupati con 25 anni e oltre, privi d’impiego regolarmente retribuito da almeno sei mesi.

In entrambi i casi, inoltre, deve trattarsi di:

a)  soggetti che non hanno avuto un rapporto di lavoro negli ultimi sei mesi con lo stesso datore di lavoro che li assume (eccetto l’ipotesi di stabilizzazione);

b) persone disoccupate considerando l’originaria definizione (chi non ha impiego, subordinato o autonomo, che ha prodotto DID e ha, eventualmente, stipulato un Patto di servizio con il centro impiego) di cui all’art. 19 del D.Lgs. n. 150/2015 e sia la nuova definizione dettata dal D.L. n. 4/2019 (soggetti che hanno rilasciato la DID e che alternativamente soddisfano uno dei seguenti requisiti: non svolgono attività, né subordinata né autonoma; ovvero la svolgono, ma con redditi fino ad € 8.145,00, se l’attività è subordinata, e fino ad € 4.000,00 se l’attività è di tipo autonomo).

LE ASSUNZIONI AGEVOLATE

L’incentivo spetta per le assunzioni effettuate:

1) tempo indeterminato,anche a scopo di somministrazione, a tempo pieno o parziale;

2) con apprendistato professionalizzante;

3) trasformazione a tempo indeterminato di un rapporto già in corso a tempo determinato.

Sono esclusi dall’incentivo i rapporti di lavoro domestico, occasionale e intermittente, i contratti di apprendistato per la qualifica e il diploma professionale, il diploma di istruzione secondaria superiore e il certificato di specializzazione tecnica superiore, nonché i contratti di apprendistato di alta formazione e di ricerca. In caso di assunzione a tempo indeterminato a scopo di somministrazione l’esonero spetta sia per la somministrazione a tempo indeterminato che per la somministrazione a tempo determinato, compresi gli eventuali periodi in cui il lavoratore rimane in attesa di assegnazione. In favore dello stesso lavoratore l’incentivo può essere riconosciuto per un solo rapporto. Dopo la prima concessione non è, pertanto, possibile rilasciare nuove autorizzazioni per nuove assunzioni effettuate dallo stesso o da altro datore di lavoro, a prescindere dalla causa di cessazione del precedente rapporto e dall’entità dell’effettiva fruizione del beneficio.

MISURA DELL’INCENTIVO

L’incentivo è pari ai contributi dovuti all’Inps dal datore di lavoro, esclusi premi Inail, per 12 mesi dalla data di assunzione, fino a un importo massimo di € 8.060,00 per assunto. In caso di assunzione a tempo parziale il massimale (€ 8.060,00) è proporzionalmente ridotto. Per la fruizione dell’incentivo è richiesto il rispetto della regola de minimis comunitaria; in alternativa deve comportare un incremento dell’occupazione netta.

CUMULABILITA’ DEL BENEFICIO

Il beneficio è cumulabile con:

a) lo sgravio contributivo per i datori che assumano percettori del reddito di cittadinanza ai sensi dell’articolo 8 del D.L. n. 4/2019;

b) lo sgravio contributivo per l’assunzione stabile di giovani fino a trentacinque anni di età, previsto dall’articolo 1, comma 100, della legge 27 dicembre 2017, n. 205 (Legge di Bilancio 2018), come modificato dall’articolo 1, comma 10, della legge 27 dicembre 2019, n. 160 (Legge di Bilancio 2020), nel limite massimo di un importo pari ad € 8.060,00 su base annua.

In questa seconda fattispecie, l’Inps spiega che la soglia massima annuale di esonero della contribuzione datoriale si riduce ad € 5.060,00 (€ 8.060,00 totali per l’incentivo IO Lavoro, cui va sottratto l’importo massimo riconoscibile di € 3.000,00 per l’esonero previsto dalla legge di bilancio 2018), per un ammontare massimo, riparametrato su base mensile, pari ad € 421,66 (€ 5.060,00/12) e, per rapporti di lavoro instaurati, ovvero risolti nel corso del mese, per un importo massimo di 13,60 euro (€ 421,66/31) per ogni giorno di fruizione dell’esonero contributivo.

EFFETTUAZIONE DELLE DOMANDE

L’Inps informa che per la fruizione dell’incentivo i datori di lavoro devono presentare la consueta “doppia domanda“: la prima di prenotazione, compilando il modulo di istanza on-line “IO Lavoro” disponibile all’interno dell’applicazione “Portale delle Agevolazioni” (ex DiResCo); la seconda di conferma da presentare a pena di decadenza, entro 10 giorni di calendario dall’accoglimento della prenotazione, comunicando l’avvenuta assunzione del lavoratore. La fruizione del beneficio potrà avvenire mediante conguaglio nelle denunce contributive e il datore di lavoro dovrà avere cura di non imputare l’agevolazione a quote di contribuzione non oggetto di esonero. L’incentivo va fruito, pena la decadenza, entro il 28 febbraio 2022.



A CURA DEL DOTT. LORENZO COLICCHIO PER COMMERCIALISTA-CONSULENTE.IT


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