wage subsidies. Compatibility with the self-employed or employed and cumulation of its income. Scheme of crediting contributions. Provisions particolari per il personale del settore trasporto aereo.
SOMMARIO:
1. Premessa e quadro normativo.
2. Incompatibilità del nuovo rapporto di lavoro: cessazione del rapporto di lavoro che dava luogo all’integrazione salariale.
2.1. Disposizioni particolari per i lavoratori dei vettori aerei (articolo 2, comma 5-quater, del decreto-legge 28 agosto 2008, n. 134).
3. Compatibilità tra nuova attività di lavoro e integrazione salariale: cumulabilità totale dell’indennità con la remunerazione.
4. Compatibilità e cumulabilità delle integrazioni salariali con le prestazioni di lavoro accessorio nel limite massimo di 3000 euro per gli anni 2009 e 2010.
5. Cumulabilità parziale between wage and income from new business. 5.1
wage subsidies and income from full-time employment (casual or occasional) and part-time job. 5.2 
wage subsidies and income from self-employment or the like.
6. The system of crediting contributions. wage subsidies and income from self-employment or the like. 7. Additional benefits paid by the special fund to support income and employment, and redeployment and retraining of personnel in the field of aviation.
1. Background and legal framework.
The case in which the employee carries out layoffs in other work activities (or self) paid, is governed by the provisions of Article 3 of Deputy legislative decree 9 November 1945, No 788 Article 8, paragraph 4, of Decree-Law of 21 March 1988, n. 86 (May 20, 1988 converted into Law No 160).
The first rule establishes that the wage "will not be (...) paid to those workers who, during the days of reduced work to devote themselves to other paid work", and Article 8, paragraph 4, of Legislative Decree 86/1988 states that an employee who engages in self-employed or employed during the period of wage is not entitled to treatment for days of work performed. "
As already clarified in Circular No. 179, 12 December 2002 (whose provisions are now obsolete in this circular), in conjunction with the rules mentioned, however, does not establish an absolute incompatibility of income support payments with the income from the conduct of an occupation whether autonomous or subordinate.
For a consolidated view of the Court of Cassation, Article 3 of D.Lgs.Lgt. 788/1945 is interpreted 'as meaning that the performance of paid work, whether employed or independent, during the period of suspension of work with no entitlement to wages means the loss of entitlement to the entire period predicted but only a reduction of integration in the same proportion to the income of that other work. In applying this principle - as in the case of paid employment can be assumed equivalence of pay corresponding share of wage
- hypothetically, instead of self-employment rests with the employee (in order of recognition of its right to keep the wage for the difference) the burden of proving that the remuneration received for such assets is less than the same wage integration "(Cass. No. 12487 of 23/11/1992).
remains, however, requires the prior notification made by the worker to the provincial headquarters of the Institute about the progress of secondary, as provided in subsection 5 °, art. 8 of L. 160/88, in order to avoid loss of entitlement to benefits for the entire period of the concession.
In order to further clarify the framework, are summarized as follows the circumstances which may give rise:
- incompatibility between the new wage and integration work and the consequent cessation of work on which is founded;
- the cumulation of total remuneration linked to new activities with the wage;
- a partial cumulation of earned income with the wage.
2. Incompatibility of the new relationship di lavoro: cessazione del rapporto di lavoro che dava luogo all’integrazione salariale.
Si ha incompatibilità nel caso in cui il lavoratore beneficiario dell’integrazione salariale abbia iniziato un nuovo rapporto di lavoro subordinato a tempo pieno ed indeterminato. In questo caso, come affermato dalla Corte Costituzionale (sentenza n. 195 del 1995), «il nuovo impiego a tempo pieno e senza prefissione di termine, alle dipendenze di un diverso datore di lavoro, comporta la risoluzione del rapporto precedente e, quindi, (…) la perdita del diritto al trattamento di integrazione salariale per cessazione del rapporto di lavoro che ne costituiva il fondamento».
2.1 Disposizioni particolari per i lavoratori dei vettori aerei (articolo 2, comma 5-quater, del decreto-legge 28 agosto 2008, n. 134).
Rispetto alla regola generale del venir meno del precedente rapporto di lavoro (e quindi del diritto all’integrazione salariale) in caso di stipula di un nuovo rapporto di lavoro a tempo pieno ed indeterminato, la norma contenuta nell’articolo 2, comma 5-quater, del decreto-legge 28 agosto 2008, n. 134 (convertito, con modificazioni, dalla legge 27 ottobre 2008, n. 166) pone una parziale deroga, con esclusivo riguardo alle ipotesi di cassa integrazione guadagni straordinaria concessa al personale, anche navigante, dei vettori aerei e delle società da questi derivate a seguito di processi di riorganizzazione o trasformazioni societarie (ai sensi Article 1-bis of Decree Law of October 5, 2004, No 249, with amendments, into law December 3, 2004, No 291). In these cases the rule is exceptionally that "workers in layoffs made extraordinary gains indefinitely, fired for justified objective reason or as a result of the procedures referred to in Articles 4 and 24 of the Law of 23 July 1991, n. 223, are entitled to return to income assistance program and to take advantage of its extraordinary benefits for the remaining term of four years. " It should be noted that even in this case the employment relationship at the origin of the wage ceases, even if, in exceptional cases and only in circumstances in which the law is restored in order to allow the use of integration wage during their remaining originally planned.
Consequently, during the new employment relationship may not give rise to cumulation, even partially, its integration with wage income. This conclusion leads
two reasons: one is the observation that the revival of the old employment relationship occurs only in some cases to terminate the new contract (dismissal for just cause and objective procedures laid down in Articles 4 and 24 of Act July 23, 1991, No. 223), on the other hand, the given literal effect, which is' part of the program of extraordinary redundancy fund and take advantage of its benefits "and not to return to previous employment.
3. Compatibility between new activities and wage labor: cumulation total compensation with the compensation.
It has full compatibility between work and wage work, where the new employment activities undertaken at the timing at other times of the day or at different times of the year, would still be compatible with work suspended, gave rise to integration wage.
In such cases, the wage is fully cumulabile con la remunerazione derivante dalla nuova attività lavorativa.
Quest’ipotesi ricorre nel caso in cui i due rapporti di lavoro siano part-time, sia orizzontale (con riduzione dell’orario ordinario giornaliero) e sia verticale (con prestazione del lavoro per intere giornate in periodi predeterminati). Del resto nell’ipotesi di part-time verticale l’integrazione salariale è dovuta soltanto nei periodi in cui sarebbe stata espletata l’attività lavorativa.
Da ultimo si segnala che si può avere compatibilità anche tra un rapporto di lavoro subordinato a tempo pieno e uno part-time, purché le due attività siano tra loro comunque compatibili nel limite dell’orario massimo settimanale work.
4. Compatibility and cumulation of the wage with work performance enhancement.
As explained in the Circular No. 75, May 26, 2009, Article. 7-b, paragraph 12 b) of Decree Law No 5 / 2009 (ratified with amendments by Law No 33/2009), change in the art. 70 of Legislative Decree no. 10/09/2003 No 276 workplace accessory, adds paragraph 1-bis, which reads: "on an experimental basis in 2009, work performance enhancement can be made, in all productive sectors and to a maximum of € 3,000 per calendar year, from recipients of support payments of wages or income support consistent with the provisions of Article 19, Section 10 of Decree-Law of 29 November 2008, No 185, ratified with amendments by Law 28 January 2009, No 2. The INPS shall subtract from the notional contribution on support payments or wage income support credits contributions arising from work performance enhancement. "
Article. 2, paragraph 148, Lett. g), L. 12/23/2009 No 191 has extended the scope of that provision even the year 2010.
That provision - thus effectively limited to the years 2009 and 2010 - allows workers to beneficiaries of wage reduction or suspension of work to carry out ancillary work in all production sectors and for all activities with a maximum of € 3,000 per calendar year.
The limit of 3,000 € (meaning net of social security contributions) is related to the individual worker, and therefore should be counted in relation to remuneration of ancillary work that feels the same in the calendar year, although related to services rendered in respect of different employers.
Consequently, the only case of fees for work
accessory within the limit of 3,000 € per year, that person will be obliged to give any notice to the Institute.
Remuneration Working accessory that exceed a threshold of € 3,000 are not fully combined, for they shall be applied the ordinary rules on the compatibility and possible partial cumulation of pay the employee is also required to submit prior notification to the Institute. In the case of multiple accessory employment contracts concluded during the year and are paid individually for less than € 3,000 per calendar year, communication will be made before the payment be exceeded by the above limit of € 3,000 if added to other income for work accessory.
5. Partial cumulation between wage and income from a new job
Outside the cases described in paragraphs 2 to 4 will give rise to partial cumulation between the remuneration arising from employment and wage subsidies.
In general the additional salary shall be payable for the days in which the employee beneficiary is devoted to other paid work, thus the income from the new business is not working normally in addition to the wage. In such cases, treatment of wage will be suspended for the day in which it was made the new job.
However, for consolidated jurisprudence, if the employee proves that the compensation (or income) for that activity is less than the integration itself, is entitled to a share equal to the difference between the total amount of 'wage payable and the income received. 5.1
partial cumulation between the wage and income from employment: report of fixed-term employment contract and part-time job.
If the beneficiary of the wage employment contract stipulates a fixed-term contract that is compatible with the entitlement to pay. If the income from the new job is less integration, it will be possible with the overlapping part of the same income, to the total amount due of integration.
Similarly in the case where the employee - In receipt of income support compared to a ratio of full-time job - a new contract of employment to part-time (be it temporary or permanent), the overlapping part of the integration will be possible to pay the income arising from such activity although this activity - unlike the case referred to in paragraph 3 - is inconsistent with the contract of employment which gave rise to the integration of salary, as partly overlap. 5.2
partial cumulation between wage and self-employment income or the like.
If an employee beneficiary of the treatment of wage undertakes a new activity self-employed, does not recognize the fact that the work is suspended
part-time or full time, or time spent on the provision of self-employment and even the fact that this new activity does not lead to a concomitant protection of mandatory retirement: there no presumption about the possible equivalence of the proceeds of that activity and the extent of integration wage which the worker would have been entitled.
It will, therefore, the employee concerned to demonstrate and prove the actual amount of earnings and their timing to enable the Institute share the payment of any wage differential. If
the amount of income which is not easily quantifiable or timing, the Institute still needs to suspend the payment of wage at the time of prior communication.
Please note that in this case also include the amounts received for elective public office or under a service relationship with the public administration fee.
6. Scheme of crediting contributions.
With reference to the notional contribution for the purposes of determining the pensionable salary, do not pose particular problems in the cases described in paragraph 3 (compatibility between the new wage-employment and integration) in As the contribution to income assistance and mandatory for the work actually paid are for time periods do not overlap or not overlap. In such cases, the recognition of imputed contribution to the IGC will be conducted according to general criteria.
In the case of perception in the amount of wage proportionately reduced as a result of the pursuit of a job, or self-employed (non-aggregability on) the accreditation of the imputed contributions must be made in additional share in the sense that it should be entitled pay fee equal to the difference between full pay as the basis for the calculation of the integration salariale e la retribuzione percepita in relazione all'attività svolta. La contribuzione obbligatoria relativa all'attività effettivamente svolta verrà accreditata nella gestione di competenza e darà luogo, laddove ne ricorrano le condizioni, alle prestazioni previste dall'ordinamento delle medesime gestioni.
Il criterio dell'accredito dei contributi figurativi in quota integrativa trova applicazione, per espressa previsione legislativa, anche nell'ipotesi di cui al precedente punto 4, in quanto, in base al comma 1 - bis dell'art.70 del D.lgs. n.276/2003 " … l'INPS provvede a sottrarre dalla contribuzione figurativa relativa alle prestazioni integrative del salario o di sostegno al reddito gli accrediti contributivi derivanti dalle prestazioni di lavoro accessorio”.
7. Prestazioni integrative a carico del Fondo speciale per il sostegno del reddito e dell'occupazione e della riconversione e riqualificazione professionale del personale del settore del trasporto aereo.
II Fondo Speciale per il sostegno del reddito e dell'occupazione e per la riqualificazione del personale del trasporto aereo, di cui all’articolo 1-ter del decreto legge n. 249/2004 (convertito, con modificazioni, dalla legge n. 291/2004) provvede all’erogazione di un’integrazione delle prestazioni corrisposte per effetto degli ammortizzatori sociali (CIGS, solidarietà, mobilità), tale da garantire che il trattamento complessivo sia pari all'80% della retribuzione gross reference.
The Administrative Committee of the Fund, with Resolution No. 22 of 16 March 2009, has covered the case for the provision of work by workers of the beneficiaries of the additional benefits of the Fund. In particular, it provides that: a.
the provision to the Fund remains unchanged in case the proceeds of a new type of self employment or remuneration derived by a new employment relationship, as long-term, is less than or equal to the processing of wage;
b. the provision to the Fund is reduced by the amount of the difference between the income / wages for the new wage and integration activities, nel caso in cui essi siano superiori al trattamento di integrazione salariale, purché inferiori all’80% della retribuzione di riferimento.
Da ultimo si precisa che la contribuzione figurativa spetta esclusivamente nel caso in cui residui almeno una parte del trattamento di integrazione salariale. Pertanto le disposizioni di cui al punto 6 si applicano soltanto ai casi in cui la retribuzione/il provento relativo ad una nuova attività da lavoro dipendente o autonomo sia inferiore alla misura dell’integrazione salariale, a nulla rilevando che il beneficiario percepisca una prestazione residua a carico del Fondo per il sostegno del reddito e dell'occupazione e per la riqualificazione del personale del trasporto aereo.
Il Direttore Generale
Nori
Annex 1 Article 3
deputy legislative Decree No 09/11/1945 788
The integration is not due to manual workers part-time for the holidays and unpaid absences that do not involve remuneration.
It will not be well paid workers who during the days of reduced work to devote themselves to other paid work. Annex 2
Article 8, paragraphs 4 and 5 of Decree 21 March 1988, No 86 was converted into Law No 20 May 1988 160.
(...) omitted
4. An employee who engages in self-employed or employed during the period of wage is not entitled to treatment for days of work performed.
5. The worker fell law treatment of wage if not taken steps to give prior notice to the provincial headquarters of the National Social Security of the progress of this activity.
(...) omitted
Annex 3 Article 2, paragraph 5-quater of Legislative Decree 28 August 2008, No 134, ratified with amendments by Law October 27, 2008, No 166
(...) omitted
5-quater of the four years of part time income assistance granted under extraordinary 'Article 1-bis of Decree-Law 5 October 2004, No 249, with amendments, into law December 3, 2004, No 291, the workers laid off extraordinary gains made in indefinitely dismissed for justified objective reason or as a result of the procedures referred to in Articles 4 and 24 of the Law of 23 July 1991, n. 223, are entitled to return to income assistance program and to take advantage of its extraordinary benefits for the remaining term of four years.
Annex 4 Article 70, paragraph 1, of Legislative Decree no. September 19, 2003 No 276, as amended by art. 7-b, paragraph 12, letter. b) of Decree 5 / 2009, converted with amendments by Law 33/2009 and art. 2, paragraph 148, Lett. g) L. No 23 December 2009 191.
(...) omitted
In an experimental basis for the years 2009 and 2010, work performance enhancement can be made, in all productive sectors, including local authorities and to a maximum of € 3000 per calendar year, recipients of support payments from wages or income support consistent with the provisions of Article 19, Section 10 of Decree Law of November 29, 2008, No 185, ratified with amendments by Law 28 January 2009, No 2. The INPS shall subtract from the notional contribution on support payments or wage income support credits contributions arising from work performance enhancement.
(...) omitted
