Fonti normative
Art. 2, comma 18, della L. 335/1995
In sintesi
I lavoratori con anzianità contributiva a partire dal 1° gennaio 1996, o che abbiano esercitato l’opzione per il sistema contributivo godono dell’applicazione di un massimale, superato il quale, la retribuzione non deve essere assoggettata a prelievo di contributi previdenziali.
L’applicazione è a domanda del dipendente che deve inviare al datore di lavoro una dichiarazione attestante l’esistenza o meno di periodi utili o utilizzabili ai fini dell’anzianità contributiva anteriori al 1° gennaio 1996.
Il massimale è fissato annualmente dall’ INPS, per l’anno 2024 è pari a € 119.650,00
Come fare per
Per richiedere l’applicazione https://moodle.unitus.it/moduli_personale/massimale_contributivo/
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