From paycheck in July triggered the new tax break on overtime, which will remain in force until December 2008.
Requirements to be met to hold the income of employees with a maximum threshold of € 30,000 gross, even as its total to more than one job. Excluded are the owners of income from work compared to that of employees such as CO.CO.CO and employees of government. Contribute to the achievement of the maximum income of employees for 2007 subject to the normal tax rules, excluding any income from work employee subject to separate taxation. • Facilitate
The facility consists of applying a rate of 10% (dry coupon) at a maximum gross amount of € 3,000. The same amount is not due to the additional regional and municipal and contribute to form or the total income for tax purposes or for ISEE.
· Somme object of Facility
The substitute tax is applied on amounts paid from 1 July 2008 to December 31, 2008, in consideration:
- made for overtime during the period July-December 2008;
- for extra work and elastic clauses in the period July-December 2008 (only for contracts part-time work concluded by May 28, 2008);
- for increased productivity, profitability and competitiveness related to the economic enterprise.
· Application
The lower tax rate is applied directly by the employer. The employee's option, although they have the requisite explicitly reject the tax treatment of 10% (eg not to lose the deductions because they are not recognized on the levy replacement). In the event that the current employer is different from the one that has received income in 2007 (or if the employee did not receive any income from employment in 2007), the person concerned per poter usufruire dell’agevolazione, deve attestare per iscritto la misura del reddito di lavoro dipendente percepito lo scorso anno.
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