CONTRIBUTIONS AND SECURITY .
The contribution is defined as "mandatory", as required by law regardless of any agreements between the parties. The contributions are calculated as a percentage of the wage: one part is paid by the company and a part is dependent on the worker. INPS is required to collect the contributions due for the following types of insurance:
IVS (Invalidity, Old Age and Survivors) apply for pension contributions;
DS (Unemployment);
CUAF (Cassa Unica family allowances);
CIGS ( extraordinary redundancy fund);
Mobility;
Sickness and Maternity.
The contributions are calculated in percentage of the gross wage of the worker. The amount of the charge is determined by the nature of the business by the company, the position workers in the company and pay tax. For the purposes of calculating contributions, shall be deemed to pay all that the worker receives from the employer in cash or in kind, depending on employment, gross of any withholding tax. The rate is 33% for employees in general. The employer required to make contributions must lodge and pay their contributions using the model DM/10 within 16 days of the month following that in which the remuneration. By the same date the contributions are paid by the F24. Companies must send INPS - on line - the compensation data and information needed the calculation of contributions, the updating of individual positions and the payment of insurance benefits. The transmission of information flows through the model of telematics Emens complaint must be made - either directly or through intermediaries (Caf, accountants, accountants, employment consultants, trade associations, etc. category.)
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