The current national employment contract for managers of companies producing goods and services (already known as the CCNL for industrial executives) expects an increase in the TMCG (minimum overall guarantee treatment) in 2022.
The managers' collective agreement does not set the so-called "basic minimum monthly", but in consideration of the peculiarity of subordinate work with managerial content, it delegates the individual remuneration dynamic to the direct relationship between employer and manager, in any case setting a minimal overall treatment which for 2021 is 69.000 euros and for 2022 it will be 72.000 euros, again based on the months of effective duration of the employment relationship in the reference year.
As a result of this mechanism, the gross annual salary received by the manager (including all elements, including in kind, paid on an ongoing basis or not, with the exception of amounts deriving from variable bonuses linked to indices or results, any one-off bonuses, as well as additional amounts for reimbursement of expenses that cannot be documented ) must be compared with the TMCG by 31 December of each year.
In the event that it appears that the manager has been paid a total remuneration lower than that of the guarantee, it will be necessary to integrate it with the payment - with the dues for the month of December - of a one-off amount as an adjustment to the TMCG, equal to the difference between the TMCG itself and the annual remuneration actually received by the interested party.
Starting from the following year, the monthly salary of the same manager will have to be recalculated to guarantee him, on an annual basis, the achievement of the previous year's TMCG in any case.
Moreover for i executives already in the company with managerial qualification as of 2015 January 2014, the TMCG amounts envisaged by the previous CCNL of XNUMX continue to apply, if more favourable.
For these executives, the TMCG varies according to their seniority according to the following formula: TMCG = 63.000 (value of the previous CCNL) + (months of seniority as executive in the company on 2015 January 236 x 69.000). This formula should only be applied if it results in a higher gross amount of €2021 per year in 72.000 and €2022 in XNUMX.
Therefore, by applying the indicated formula, for executives with seniority as at 1 January 2015 less than or equal to 25 months the guaranteed threshold as at 31 December is 69.000 euros, while for those with higher seniority it will go from a value of 69.136 euros for 26 months of service, again on 1 January 2015, to gradually rise, for example, to 71.496 euros for 36 months of service, to 73.856 euros for 46 months, or 78.576 for 66 months, up to a maximum of 80.000 euros with more than 72 months of seniority as of 1 January 2015.
With the same principle, following the contractual increases that have taken place and on the basis of the safeguard clause, for managers hired or appointed before 1 January 2015 and still in the company, the annual threshold of the TMCG to be taken as a parameter at 31 December 2022 will be equal to 72.000 euros gross per annum up to 38 months of seniority as of 1/1/2015, to progressively rise, for example, to 72.204 with 39 months of seniority, to 74.800 with 50 months, or 77.160 with 60 months, and to 80.000 euros yearly with more than 72 months always on 1 January 2015.
For the executives hired or appointed after January 1, 2015 the TMCG amounts to be considered as parameters, as already mentioned, are:
- – 69.000 euros gross per year as at 31 December 2021
- – 72.000 euros gross per year as at 31 December 2022.
PREVINDAI
From 2022 on minimum contribution of 4.800 euros, now applied to the contribution payable by the employer after six years of managerial qualification in the company, will be valid for all managers regardless of length of service.
It should also be remembered that the current CCNL for managers, expiring on 31 December 2023, provides that from 1 January 2020, for all managers registered or adhering to the PREVINDAI, the ordinary tax rates due to the pension fund paid by the manager (4%) and that paid by the employer (4%) are calculated on the salary received by the manager useful for the purposes of calculating the severance pay within a ceiling of 180.000 gross euros per year against the previous ceiling of 150.000 euros in force until 31 December 2019.
Moreover, the employer may, in agreement with the manager, take charge of the contribution due by the manager himself up to 3%, with the remaining 1% being paid by the manager.
