Monday, June 2, 2008 19:34
The tax relief passed by the government is presented as a remedy to the problem of low wages, but the accounts are clear: the net pay of one hour special is exactly 60% of that of normal working hour. And the cost to the company _ less proportionately. Why are not required to be paid at least the same way?
Aldo Amoretti 's time to many interventions with regard to overtime. In many places a measure of tax relief is sought so that the poor Cipputi willing to work beyond normal is carrying a little extra pennies in your paycheck each month. For some this would be the brilliant solution to the problem of low wages. The responses of those who are not, especially from the unions, are embarrassed.
E 'is not surprising that throws out a topic that I find important and that is the main reason that companies seek such a solution: the overtime paid less and costs less than ordinary. So for businesses, there is a double cost: it is a more flexibility at lower cost. More so beautiful!
Many are surprised and skeptical about this statement because it is widely believed otherwise. Then we did a little 'accounts on a situation-type. We took the example of the trade agreement, assuming the case of the fourth level, that is a central figure as the man-in sales.
accounts of ordinary work they do by identifying the annual salary as follows:
- pay glabellar
9257.52 - 6290.64
contingency allowance - 24.84
EDR - holidays not taken (two) 99.83
- thirteenth month
1297.75 - 1297.75 fourteenth month
- indemnities
1353.21 - revaluation of TFR (average 3 years)
128.06 - 120.00
integrative health fund - fund complementary pension
283.16 TOTAL ANNUAL SALARY 20152.76
Divided 1639 hours worked in '
years
ORDINARY HOUR PAY 12.34
On this amount the company pays social security contributions and INPS Inail for an amount of € 3.81. So a
ordinary hourly labor costs amounted to € 16.15
The worker, without assuming a single-income family expenses, will pay an amount of € 1.72 and the average personal income tax withheld social security will suffer an average of € 1.14 and then remain in the pocket
NET ordinary € 9.48 per hour.
may not be very accurate calculation of severance pay perch_ it is done at the end of their careers on the basis of parameters subject to change.
As we calculated the actual hours worked?
theoretical equal to 2088, less than average not worked so divided:
- 173
holidays - holidays
72 - reduced time and ex holidays
104 - 12 union assemblies and permits
- disease, accidents, maternity (6.5% ) 73
- training, allowed seven 626
In regard to the annual salary we were cautious because we did not consider that there is the annual premium farms where bargaining is decentralized or other minor items such as the canteen.
The bill on overtime is much simpler.
The three entries in the monthly salary:
- pay glabellar
771.46 - 542.22 indennit_ contingency
- EDR
2.07 Total monthly salary
1297.75 This figure is to subdivide the divider is supplied, 168
7.72 one gets the amount on which the surcharge is applied for overtime by 15% (until the 48th hour because it is over 20%). It shows that
PAY EXTRA HOUR 8.88
on this company pay costs equal to 2.75. So
hourly cost of overtime amounted to € 11.64.
The employee in turn will pay INPS 9.49% at 1.00 € and the personal income tax marginal rate of 27% to € 2.13 and an additional of 0.15, for a total Euro 3.28. Then remain in the pocket
NET € 5.60 per extra hour.
The net pay of one hour special (€ 5.60) is exactly 60% of that of normal working hour (€ 9.48).
So even over the past years, the protest of the companies that complained about an excess of social security contributions on overtime had no basis, because of its overall cost was still lower than normal. Their request was granted, however, and social insurance contributions have been harmonized.
Now they show their sensitivity to the issue of net pay that would still be lower even if we drop the charges. It seems reasonable to pose the question to pay for overtime work as much as the ordinary work. For workers would pay the extraordinary progress the equivalent of the average and this would be a saving to the State in the light of the proposals that are now in circulation.
Why the unions do not raise the issue? Perch_ fear that it would remove any obstacle to availability of workers to work overtime. However, I have never seen situations where you do overtime if there is not the need and convenience for the enterprise. If the cost increases the cost would be reduced.
difference may be the speech to civil servants for which existed in the past is the practice of giving workers shares outstanding that were not actually worked as a mask for salary increases. But I feel that this system has been exceeded in large part by the administration.
However it seems a good clarification of the accounts.
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