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CGIA MESTRE » Norme e Fisco » Voucher per lavoro occasionale

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Voucher per lavoro occasionale

I voucher sono uno strumento a disposizione per pagare le prestazioni di lavoro occasionale di tipo accessorio, cioè una serie di attività svolte in modo saltuario quali lavori domestici, giardinaggio, insegnamento privato supplementare, consegna porta a porta.

Tra le categorie  che possono essere compensate tramite voucher troviamo studenti, pensionati, inoccupati, lavoratori part-time, cassaintegrati e in mobilità, extracomunitari regolari.

 

I vantaggi dei buoni?

Sia per i committenti che per i prestatori. I primi utilizzando questo strumento, beneficiano della copertura assicurativa Inail per gli incidenti sul lavoro senza dover stipulare alcun tipo di contratto. E

I lavoratori, invece, ricevono un pagamento a norma con le disposizioni di legge che include la contribuzione per la gestione separata dell’Inps (13%) con relativo riconoscimento ai fini pensionistici e ovviamente la copertura Inail.

Il valore nominale dei voucher , in tagli da 10, 20 e 50 euro infatti, include queste voci e il compenso al concessionario Inps. Il valore netto che viene intascato dal lavoratore è così di 7,5, 15 e 37,50 euro.

I buoni sono stati previsti dalla legge delega 30/2003 e dopo un avvio non proprio brillante, grazie ai successivi interventi normativi, hanno visto ampliarsi il numero di occasioni in cui è possibile utilizzarli e la potenziale platea di beneficiari.

 

I buoni possono essere acquistati presso i tabaccai, banche e da poco anche in posta, per un importo massimo giornaliero di 5000 euro, presentando la tessera sanitaria per la verifica del codice fiscale o comunicando la partita Iva.

Dal giorno seguente e prima dell’inizio della prestazione di lavoro il committente dovrà comunicare all’Inps il suo codice fiscale, la tipologia di attività, i dati del lavoratore, luogo e data di inizio e fine della prestazione.

I prestatori invece possono riscuotere il relativo importo dal secondo giorno successivo al termine dell’attività ed entro due anni dal giorno dell’emissione.

 

 

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