How to improve taxation on performance bonuses for workers?
Advice and considerations on the legislative decree implementing the mandate to reform the tax levy system on earned income. Il Canto Libero by Maurizio Sacconi
The definition of a legislative decree is underway to implement the mandate to reform the tax levy system on earned income. In it the government further corrects the "dry" taxation of variable performance bonuses received by the worker.
The novelty should consist of a preferential rate of 10% provided that the bonuses, within the amount of 3000 euros, are linked to the improvement of indicators of productivity, profitability, quality, efficiency, innovation, reputation, social responsibility and environmental sustainability, identified by the collective bargaining.
The same regime applies to sums received as a share in the company's profits. The rule has particular importance because it should induce the connection between the increase in wages and the virtuous behavior of workers, going beyond any definition of an increase in income as an independent variable. Which would mean the decentralization of bargaining to the levels at which the greater wealth produced can be measured and its fair distribution defined accordingly.
What is therefore surprising is the apparent inattention of the employers' organizations and the interest of the CISL alone, the trade union confederation which has always been committed to overcoming the flattening of wages which is inevitable in the (modest) increases approved by centralized bargaining.
Indeed, the rule still appears to be of uncertain application (improvements?) and limited to a modest amount. When it was introduced for the first time in 2008, the preferential taxation was in fact automatic and referred to all corporate (and territorial) payments up to 6,000 euros.
The sums for overtime and night work were included. In fact, it would be necessary to interrupt the progression of the withdrawal for all components of the remuneration approved in proximity as "deserving". Further reflection is therefore desirable because the value of work and, through it, the growth of businesses is at stake.
This is a machine translation from Italian language of a post published on Start Magazine at the URL https://www.startmag.it/economia/come-migliorare-la-tassazione-sui-premi-di-risultato-per-i-lavoratori/ on Sat, 27 Apr 2024 06:06:04 +0000.