With a specific decree, the Minister of Labor revalued the economic benefits in the industrial sector from July 1, 2023 and established the minimum and maximum annuity amounts. On the basis of these amounts, circular no. 47 of 8 November 2023, INAIL has updated accordingly Taxable salary limit for calculating insurance premium Vary according to revaluation of annuities.

Let’s look specifically at what changes occur and what the new reference parameters are.

How do zodiac signs change?

Order of the Minister of Labor and Social Policy (DM No. 891 of 21 June 2023) revalued the economic services provided by INAIL in the industrial sector and, effective from 1 July 2023, thus established New minimum and maximum amount respectively equal to income 19.221,30 euros EA in the first case 35.696,70 euros In the moment.

Based on these amounts, after obtaining the prior opinion of the Ministry of Labor and Social Policies, the taxable salary limit for calculating insurance premiums has also been updated as per the revaluation of the annuity. As a result, its context has also changed Traditional salary for years 2014-2023,

affected employees

I stakeholders from this changeThat is, for which the traditional reference wage for calculating the INAIL premium in 2023 is as follows:

  • management staff;
  • management staff with part-time contracts;
  • Employees with a traditional annual salary equal to the minimum income;
  • Family members participating in the family business;
  • Employees of former port companies and groups;
  • semi-subordinate workers;
  • sports personnel;
  • Students and students of non-state schools or educational institutions at all levels;
  • Students of regional vocational education and training courses run by training institutes and private schools (IEFP students).

Traditional wages to calculate INAIL premium 2023

For related workers (and listed above), i new reference amounts For traditional wages they are:

  • Salaries in 2023 for management sector employees The traditional daily rate is 118.99 euros and the monthly rate is 2,974.73 euros,
  • For management sector workers with part-time contracts The traditional hourly wage is 14.87 euros,
  • For family members participating in the family business The traditional daily wage is 64.33 euros while the monthly salary is 1,608.26 euros,
  • L for workers of former port companies and groups from 1 July 2023The traditional daily wage for 12 days per month is 1,433.04 euros (ie 119.42 euros x 12),
  • The monthly minimum and maximum for semi-subordinate employees are respectively of 1,601.78 euros (minimum) and 2,974.73 (maximum),

Then there are employees with a traditional annual salary equal to the minimum income, namely:

  • prisoners and internees;
  • students of vocational education courses;
  • Workers engaged in socially useful and public utility works;
  • Training and orientation of employees engaged in internship;
  • Employees suspended from work used in vocational training or retraining projects;
  • Honorary Justice of the Peace and Honorary Deputy Prosecutor.

Therefore salary from 1st July 2023 The traditional daily is equal to 64.07 euros, while the monthly is 1,601.78 euros.,

Instead, the compensation from 1 July 2023 is traditional remuneration (in the case of residual, actual or traditional remuneration) If daily, it would be 64.07 Euros, while if monthly, it would be 1,601.78 Euros.,

What changes for sports personnel?

In the circular of 8 November published by INAIL, a separate chapter is dedicated to sports activists, for whom, following the restructuring and reform of the provisions related to professional and amateur sports bodies, or the so-called. Improve sports performance, effective From 1st July 2023For the purposes of determining the premium, the remuneration considered for calculating the insurance premium is the actual with the application of minimum and maximum annuities.

Therefore, for employed sports workers and workers holding coordinated and continuous cooperation contracts of an administrative and management nature, who carry out sports activities for a fee, regardless of professional or amateur sector: from 1 July 2023 Reference Monthly Minimum is equal to 1,601.78 euros for the former and 2,974.73 euros for the latter, while annual maximum In the first case it is 19,221.30 euros and in the second it is 35,696.70 euros.

News for students and students

Important clarifications were also given regarding the category of Students and students from non-state schools or educational institutions at all levelsFor which – for the academic year 2022/2023 – the amount of the annual premium per person from 1 July 2023 “refers to the insurance coverage of pupils of schools or educational institutions of all levels and non-state, including those with technical-scientific experience” or practical or work practice”, increased to 3.07 euros And, therefore, assuming that the insurance period commences on 1st November and ends on 31st October of the following year: “The amount payable for Regulation of the 2022/2023 school year is equal to 2.92 euros (calculated by adding 8/12 of 2.84 euros and 4/12 of 3.07 euros)”.

Therefore, for the 2022/2023 school year, annual awards The per capita cap during the regulation is calculated by multiplying the total number of students reported to the institution by 30 November by an amount of 2.92 euros and subtracting from this amount the amount paid in advance for the same year.

For the 2023-2024 school year and academic yearInstead, Art. Legislative Decree 1813n of 4 May 2023. 48, as amended by July 3, 2023 n. 85, he provides insurance liability It also applies to carrying out teaching and learning activities within the national education and training system, vocational tertiary education and higher education.

Therefore, with special reference to pupils and students of schools or educational institutions at all levels, including non-state Nursery school students have been excluded until nowFor which the insurance obligation is fulfilled through the payment of special unitary premiums for the school year and the academic year 2023-2024, not only accidents occurring during technical-scientific experiences, practice work practices or exercises, but also those occurring within The events also included the locations where teaching or laboratory activities were carried out, and their relevance, or in any case the scope of activities included in the three-year plan of the training proposal and within the scope of activities programmed by other institutions. Already indicated.

Therefore, the annual special unitary premium for insurance coverage A rate of 9.87 euros was set for each pupil for the school year and the academic year 2023-2024 against accidents at work and occupational diseases of pupils and students of non-state schools and universities, with an ex-gratia surcharge. I went. 1% has to be added.

In respect of students of regional vocational education and training courses managed by training institutes and private schools (IEFP students), the amount of the special annual premium has been determined Paid by training institutes and private schools, recognized by regions. Said special premium is determined by reference to a conventional daily wage equal to the minimum annuity in force on the commencement date of the training year and is updated automatically in relation to changes made in the daily amount of said minimum.

Regarding the change in the minimum daily wage equal to the minimum pension applicable after the revision of the Special Unit Bonus and at the beginning of the 2023/2024 training year traditionally starting 1 September 2023Whereas, the reference minimum daily wage amounts to 64.07 euros The annual special unit premium is 66.60 euros,

The special annual bonus does not take into account the large work risks associated with the training activity carried out in the workplace, the burden of which, passed on to the state budget, is determined by taking into account. Same daily wage as reference Used to calculate the special unit premium and is automatically updated in respect of changes made to it, in compliance with the EUR 5 million limit of annual expenditure.

The amount of the said additional burden placed on the State budget has been recalculated to the extent that the minimum income has been updated in respect of changes in the minimum daily wage equivalent to 35.49 euros, starting from 1 September 2023, start date of the 2023/2024 training year,

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