Il 4 maggio 2023 è stato pubblicato in Gazzetta Ufficiale il D.L. Lavoro n.48 che introduce una serie di misure a sostegno del reddito dei lavoratori e di revisione di alcuni istituti di diritto del lavoro di particolare interesse per le imprese.

Ecco le principali novità.

Per quanto riguarda i contratti a termine, il provvedimento intende revisionare il sistema delle causali che governa la durata del contratto oltre i 12 mesi di acausalità. Infatti, la durata eccedente 12 mesi e fino alla durata massima di 24 mesi sarà così disciplinata:

– dalla contrattazione collettiva ai sensi dell’art. 51 del D.Lgs. 81/2015;

– solo fino al 30 aprile 2024, in assenza di regolamentazione da parte della contrattazione collettiva, potranno essere individuate ragioni tecniche, organizzative e produttive;

– per la sostituzione di altri lavoratori.

Sono previsti nuovi incentivi per assunzioni: ai datori di lavoro privati che assumono i beneficiari dell’assegno per l’inclusione (misura sostitutiva del Reddito di Cittadinanza) e di giovani NEET assunti nel 2° semestre 2023; è stato introdotto un robusto taglio del cuneo fiscale-contributivo con la riduzione dei contributi a carico dei lavoratori dipendenti per i periodi di paga dal 1° luglio 2023 al 31 dicembre 2023.

Viene invece ripristinato il tetto di 3.000 euro per i fringe benefit, ma per la sola platea dei dipendenti con figli, e una nuova maggiorazione dell’Assegno Unico Universale.

Il nuovo Decreto Lavoro prevede infine una serie di semplificazione degli obblighi di informazione introdotti dal D.L. Trasparenza (D.Lgs. n. 104/2022).

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Per maggiori informazioni e per ricevere una consulenza gratuita, i nostri professionisti dell’Area Paghe sono a vostra disposizione:

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Sandro Faraoni

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Sandro Faraoni

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Stefano Buonocore

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Stefano Buonocore