Retroactive Modification of Supplementary Contributions
- giorgiafrisenda
- 15 Mar 2023
- Reading time: 1 min
Update: Mar 22, 2023
Flash News No. 8
Subject: Retroactive modification of supplementary contributions for executives of companies in the Tertiary, Distribution and Services sectors
On March 1, 2023, a memorandum of understanding was signed between Confcommercio-Imprese per l'Italia and Manageritalia, following which, pending contractual negotiations and in order to ensure the continuity of the realignment process in accordance with the Rebalancing Plan, the Parties agreed to an increase in the supplementary contribution, referred to in Article 25, paragraph 6 of the current National Collective Bargaining Agreement for Executives.
The increase in the supplementary contribution has retroactive effect, according to the following schemes:
Contribution for Companies Registered with the Entrepreneurial Organization of the Relevant Sector:
The previous rate of the supplementary contribution was set, from 01.01.2021, at 2.31% for registered companies, and at 2.61% for non-registered companies.
We remind you that the rate of the supplementary contribution to the Fund - Mario Negri is calculated on the conventional annual salary referred to in paragraph 8 of the same article 25 of the sector's National Collective Labor Agreement (CCNL), which amounts to €59,224.54 per year.
For anything not covered by the agreement of March 1, 2023, reference is made to the provisions of the current CCNL and subsequent integrations, which are intended to be fully confirmed until 31/12/2022.
Operationally, the contribution differences will not be included in the payment due on April 10, 2023, but will be requested from companies with subsequent communications from the parties that signed the agreement.
News from the firm:
Reference: Memorandum of Understanding of March 01, 2023 Confcommercio and Manageritalia
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