Per le imprese fallite o in amministrazione straordinaria per gli anni 2019 e 2020 vi sarà una sospensione dell’accantonamento del TFR al fondo di tesoreria e dei ticket di licenziamento.
A stabilirlo è l’art. 43 della L. 130/2018 (di conversione del DL n. 109/2018).
Il datore di lavoro al termine di ciascun esercizio provvede ai sensi dell'art. 2120 del c.c. ad accantonare in un apposito fondo il trattamento di fine rapporto (TFR). L'importo di tale accantonamento sarà calcolato in base alle retribuzioni corrisposte nel corso dell'esercizio e andrà a sommarsi al fondo preesistente.
In data 17/12/18 è in scadenza il versamento dell'acconto dell'imposta sostitutiva sul trattamento di fine rapporto.
Com'è noto tale versamento è dovuto nel caso il TFR sia mantenuto in azienda. Il saldo è previsto in scadenza il 18/02/2019.
Irene Testai
Il Tribunale di Perugia ha dubitato della legittimità costituzionale della trattenuta che avrebbe comportato una evidente disparità di trattamento tra dipendenti.
La Corte Costituzionale con Sentenza n. 213/2018 ritiene però non fondata la questione di legittimità.
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