Diritto tributario e societario

Novità in materia di lavoro – “decreto dignità”

Con il DL 12.7.2018 n. 87, pubblicato sulla G.U. 13.7.2018 n. 161, è stato emanato il c.d. “decreto dignità”.

Il DL 87/2018 è entrato in vigore il 14.7.2018 (giorno successivo alla pubblicazione in G.U.), ma per molte disposizioni sono previste specifiche decorrenze.

Di seguito si riepilogano le novità contenute nel DL 87/2018 in materia di lavoro.

In ogni caso, il DL 87/2018 è in corso di conversione in legge e quindi suscettibile di modifiche.

2 novità in materia di lavoro

Di seguito si riepilogano le novità in materia di lavoro, contenute nel DL 12.7.2018 n. 87 (c.d. “decreto dignità”).

Argomento Descrizione
 

 

 

 

 

 

 

 

 

 

 

 

 

Modifiche alla disciplina del lavoro a tempo determinato

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Con l’art. 1 del DL 12.7.2018 n. 87 vengono apportate numerose modifiche alla disciplina del contratto di lavoro subordinato a tempo determinato.

Durata massima del contratto

La durata massima di un contratto di lavoro subordinato a tempo determinato viene ridotta da 36 a 24 mesi, raggiungibili per effetto di un unico contratto o di una successione di contratti di durata inferiore.

Causali

L’apposizione del termine può essere effettuata senza che occorra indicare la causale, a condizione che il contratto abbia una durata non superiore a 12 mesi.

Nel caso in cui, invece, la durata del contratto a tempo determinato superi i 12 me­­si, il datore di lavoro è tenuto a “giustificare” l’apposizione del termine indi­can­do una tra le seguenti ragioni giustificative:

· esigenze temporanee e oggettive, estranee all’ordinaria attività ovvero esi­genze sostitutive di altri lavoratori;

· esigenze connesse a incrementi temporanei, significativi e non program­mabili dell’attività ordinaria.

Proroghe

Si interviene anche con riguardo alla possibilità di proroga, nell’arco del periodo massimo di 24 mesi, dei contratti a termine:

· riducendo, da 5 a 4, il numero massimo di proroghe effettuabili;

· consentendo di prorogare liberamente il contratto nei primi 12 mesi e, suc­ces­sivamente, solo in presenza delle ragioni giustificative sopra elencate, con l’esclusione dei contratti stagionali, che possono essere prorogati anche in assenza delle suddette condizioni.

Il superamento del numero di 4 proroghe comporta la trasformazione del contratto a tempo indeterminato dalla data di decorrenza della quinta proroga.

Rinnovi

I rinnovi contrattuali sono possibili, nell’arco di 24 mesi, ma a condizione che:

· siano sempre giustificati dalle “causali”, ad eccezione dei contratti stagionali, i quali possono essere rinnovati in assenza di tali condizioni;

· sia rispettato, al fine della legittima riassunzione a termine del medesimo la­vo­ratore, un intervallo (c.d. “stop and go”) di almeno 10 giorni dalla scadenza di un contratto di durata fino a 6 mesi o di almeno 20 giorni dalla scadenza di un contratto di durata superiore a 6 mesi.

Forma del contratto

Come in passato, ad esclusione dei rapporti di lavoro di durata non superiore a 12 giorni, l’art. 19 co. 4 del DLgs. 81/2015 prevede che l’apposizione del termine debba risultare da atto scritto, a pena di inefficacia, ma per allineare tale pre­vi­sione alle novità in materia di proroghe e rinnovi, si dispone che tale atto scritto debba contenere la specificazione delle ragioni giustificative:

· sempre, in caso di rinnovo;

· solo se il termine complessivo eccede i 12 mesi, in caso di proroga.

Termine di impugnazione

Si conferma la possibilità di impugnare il contratto a tempo determinato, ma entro il termine di decadenza di 180 giorni, anziché entro il termine di 120 giorni stabilito dall’art. 28 del DLgs. 81/2015 prima dell’intervento del “decreto dignità”.

Decorrenza

Le modifiche sopra illustrate trovano applicazione ai contratti a tempo determinato del settore privato stipulati successivamente al 14.7.2018 (data di entrata in vigore del DL 87/2018), nonché ai rinnovi e alle proroghe dei contratti in corso alla stessa data.

Aumento del contributo NASpI

Con l’art. 3 co. 2 del DL 12.7.2018 n. 87 viene disposto l’aumento dello 0,5% del contributo addizionale dell’1,4% della retribuzione imponibile ai fini previdenziali, a carico del datore di lavoro, per i rapporti di lavoro subordinato non a tempo indeterminato, aumento che scatterà in occasione di ciascun rinnovo del contratto a termine, anche in somministrazione.

Modifiche alla disciplina della somministrazione di lavoro Con l’art. 2 del DL 12.7.2018 n. 87 viene prevista l’estensione della nuova disci­pli­na sul lavoro a termine ai lavoratori somministrati assunti a tempo determinato.Pertanto, anche ai rapporti di lavoro in somministrazione a termine si applicano:· i limiti massimi di durata previsti per il lavoro a tempo determinato;

· l’obbligo della causale per i rinnovi e per i contratti e le proroghe eccedenti i 12 mesi (con esclusione dei rinnovi e delle proroghe dei contratti per le attività stagionali);

· il numero massimo di proroghe;

· il c.d. “stop and go” (intervallo minimo tra un contratto e l’altro);

· il suddetto aggravio contributivo dello 0,5% in caso di rinnovo del contratto.

Continuano a non applicarsi ai rapporti di lavoro in somministrazione a tempo determinato le disposizioni della disciplina del lavoro a termine che prevedono:

· il tetto massimo del 20% dell’organico per i lavoratori assunti a tempo deter­mi­nato;

· il diritto di precedenza nelle assunzioni a tempo indeterminato.

Ambito di applicazione

La nuova disciplina si applica ai rapporti di lavoro a tempo determinato inter­cor­renti tra lavoratore ed agenzia di somministrazione.

Decorrenza

Per questa disposizione non è prevista una specifica decorrenza, ma pare che possa valere la stessa decorrenza prevista dall’art. 1 del DL 87/2018 per le modifiche apportate alla disciplina del contratto di lavoro a tempo determinato.

Indennità in caso di licenziamento ingiustificato Con l’art. 3 co. 1 del DL 12.7.2018 n. 87 viene disposto l’aumento della misura minima e massima dell’indennità – prevista dal co. 1 dell’art. 3 del DLgs. 23/2015 – che deve essere riconosciuta al lavoratore qualora non ricorrano gli estremi della giusta causa o del giustificato motivo (oggettivo o soggettivo) del licenziamento:
· il limite minimo è aumentato da 4 a 6 mensilità dell’ultima retribuzione di riferimento per il calcolo del TFR;· quello massimo è aumentato da 24 a 36 mensilità dell’ultima retribuzione di riferimento per il calcolo del TFR.

Ambito di applicazione

La novità riguarda i contratti di lavoro del settore privato a tempo indeterminato a tutele crescenti stipulati da imprese che raggiungano i requisiti dimensionali di cui all’art. 18 co. 8 e 9 della L. 300/70 (datori di lavoro che occupano più di 15 dipendenti – 5 nel settore agricolo – nell’unità produttiva o nel Comune, o 60 sul territorio nazionale).

In virtù della modifica, per le piccole aziende il risarcimento minimo – nel contratto di lavoro a tutele crescenti – è aumentato a 3 mensilità (invece delle originarie 2), mentre resta invariato il massimo (6 mensilità).

Decorrenza

Per questa disposizione non è prevista una specifica decorrenza, pertanto, la no­vi­tà dovrebbe applicarsi ai licenziamenti comunicati a partire dal 14.7.2018 (data di entrata in vigore del DL 87/2018).

Imprese beneficiarie di aiuti di Stato – Tutela dell’occupazione Con l’art. 6 del DL 12.7.2018 n. 87 vengono previsti vincoli a tutela dell’oc­cu­pa­zio­ne per le imprese italiane ed estere, operanti nel territorio nazionale, che bene­fi­ciano di aiuti di Stato che prevedono la valutazione dell’impatto occupazio­nale.In particolare, al di fuori dei casi riconducibili a giustificato motivo oggettivo, è prevista la decadenza dal beneficio qualora tali imprese riducano, in misura superiore al 10%, i livelli occupazionali degli addetti all’unità produttiva o all’attivi­tà interessata dal beneficio nei cinque anni successivi alla data di completamento dell’investimento.La decadenza dal beneficio:

· è disposta in misura proporzionale alla riduzione del livello occupazionale;

· è comunque totale in caso di riduzione superiore al 50%.

Maggiorazione dell’importo da restituire

L’importo del beneficio da restituire per effetto della decadenza è maggiorato di un tasso di interesse pari al tasso ufficiale di riferimento vigente alla data di eroga­zione o fruizione dell’aiuto, maggiorato di cinque punti percentuali.

Decorrenza

Tali disposizioni si applicano ai benefici concessi o banditi, nonché agli investi­menti agevolati avviati, successivamente al 14.7.2018 (data di entrata in vigore del DL 87/2018).

Abrogazione delle società sportive dilettantistiche lucrative L’art. 13 del DL 12.7.2018 n. 87 abroga l’intera disciplina delle società sportive dilettantistiche lucrative (SSDL), nuovo soggetto giuridico istituito a decorrere dal 2018 dall’art. 1 co. 353-360 della L. 205/2017.L’intervento coinvolge, tra l’altro, gli aspetti contributivo-previdenziali relativi ai rap­por­ti di collaborazione coordinata e continuativa che avrebbero dovuto essere sti­pu­lati dalle SSDL. Era, infatti, previsto che alle collaborazioni instaurate da tali soggetti non si applicassero le norme che disciplinano il rapporto di lavoro subor­dinato (art. 2 co. 2 lett. d) del DLgs. 81/2015).Tali prestazioni, come individuate dal Consiglio nazionale del CONI, avrebbero costi­tuito oggetto di contratti di collaborazione coordinata e continuativa con obbligo di iscrizione, ai fini dell’assicurazione per l’invalidità, la vecchiaia e i superstiti (IVS), al Fondo Pensione Lavoratori dello Spettacolo presso l’INPS, beneficiando di una contribuzione ridotta per il periodo 2018-2022.

La citata disciplina è abrogata dal 14.7.2018 (data di entrata in vigore del DL 87/2018).

Fondo per le società sportive dilettantistiche non lucrative

Le maggiori risorse derivanti dall’abrogazione della predetta normativa sono de­sti­na­te ad un apposito fondo, istituito presso la Presidenza del Consiglio dei Ministri, per interventi in favore delle società sportive dilettantistiche (non lucrative).

 

 

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