THE permits Law 104 for the intended caregivers they are paid and include a notional contribution. If the gross salary does not fall within the requirement because it is higher (above 35 thousand euros per year), the cutting the tax wedge.
For workers who already fall within the scope of the benefit, it has an impact, because the tax wedge cut cannot be applied to notional contributions.
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The measure, foreseen by the 2024 Budget Law, is a reduction of seven percentage points on the contribution amount to be paid by the worker with gross salary up to 1,923 euros per month, six points for gross monthly payments up to 2,692 euros per month.
But the point is that the cutting the wedge in your paycheck it applies to the worker’s contribution while the notional contributions are paid by the social security management and therefore do not fall within the exemption. As regards paid monthly leave, therefore, the worker – while remaining at home to provide assistance – receives the same salary and consequently is not changed his taxable.
This is predicted by thearticle 33 of Law 104/92, according to which the employee (public or private) has «the right to benefit from three days of paid monthly leave covered by a notional contribution, even on a continuous basis, to assist a person with a disability in a serious situation”.
The rule precisely details the degree of kinship and other rules, for example i caregiver who use these permits have priority in smart working, and where possible they can choose the work location closest to their home, while they cannot be transferred to another location.
Ultimately, the notional contribution excludes the calculation of the three days per month for the purposes of the contribution exemption and does not even reduce the taxable amount (therefore, it cannot include those who receive a higher salary within the cut).
This is precisely because the requirement to qualify for the benefit is represented by the entire taxable amount, which does not vary for those who use paid leave.
