INPS, with note no. 100 of September 2, 2014, provided for the instructions for payment to the new residual solidarity Fund (introduced through DM 79141/2014). The payments are due by companies – to which redundancy fund is not applicable – with more than 15 employees. The first payment will be made by September 16, 2014, and it is equal to the 0.50% (ordinary contribution) of the salaries of August (0.33% paid by the company and 0.17% paid by the employee). While the contribution for the period January-July 2014, increased by legal interest of 1% per annum, have to be be paid by December 16, 2014. In addition to the ordinary contribution, the rule provides for the payment of the additional contribution, borne by the employer who resorts the Fund, calculated on the remuneration lost in the measure of 3% for companies with up to 50 employees and of 4.5% for those with more than 50 employees.
