The national employment contract for managers of companies producing goods and services (known as CCNL for industrial managers until 2004), renewed on 30 July last for the period 2019-2023 by Confindustria and Federmanager, the union of managers, provides for an increase in the minimum wage only starting from 2020.
Il TMCG (Minimum Overall Guarantee Treatment) in fact, it remains unchanged at 66.000 euros gross per year for 2019, while it has increased to:
- 69.000 euros gross per year for 2020
- 72.000 euros gross per year for 2022
- 75.000 euros gross per year for 2023
In this regard, the executive collective agreement does not set the so-called "basic minimum monthly", but, in consideration of the peculiarity of subordinate work with managerial content, delegates the individual remuneration dynamics to the direct relationship between the company and the executive, in any case setting an overall minimum salary according to the amounts indicated above.
As a result of this mechanism, the total gross annual remuneration received by the manager (including all elements, even in kind, paid on a continuous 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 December 31 of each year.
In the event that it appears that the interested party has been provided with an overall treatment 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 by way of compliance with the TMCG, equal to the difference between the TMCG itself and the annual salary actually received by the manager.
Starting next year however themonthly salary of the manager same will have to be recalculated to guarantee him, on an annual basis, the achievement of the TMCG of the previous year.
For executives already employed by the company on 2015 January XNUMX the TMCG amounts already envisaged by the CCNL of 30 December 2014 continue to apply, if more favourable.
Therefore, for these executives, the TMCG varies according to their seniority according to the following formula:
TMCG = 63.000 + (months of seniority as an executive in the company on 2015 January XNUMX x 236).
It being understood that even for executives with seniority as at 2015 January 12 less than or equal to 31 months the guaranteed threshold as at 2019 December 66.000 is still €66.068 gross per annum, for those with more seniority, by applying the indicated formula, it will go from value of 13 euros for 1 months of service, again as at 2015 January 69.136, to gradually rise to 26 for 73.148 months of service, to 43, for example, for 80.000 months of service or to reach the maximum of 72 euros with more than 1 months of seniority as of 2015 January XNUMX.
Furthermore, following the contractual increases defined and on the basis of the aforementioned safeguard clause, for managers hired or appointed before 1 January 2015 and still in the company, the reference amount of the TMCG as at 31 December 2020, again due to the formula [63.000 + (months of service x 236)], will be equal to 69.000 euros for a service of up to 25 months, and will be frozen at the 2019 values, starting from 69.136 euros for a service of 26 months, to 73.148 euros for a seniority of 43 months or a maximum of 80.000 euros for seniority of more than 72 months.
For executives hired or appointed after 2015 January XNUMX, the TMCG amounts to be used as parameters, as already mentioned, are:
- 66.000 euros gross per year as at 31 December 2019
- 69.000 euros gross per year as at 31 December 2020
PREVINDAI
The new CCNL for executives provides that from 2020 January 4, for all executives registered or who will join the supplementary pension fund, the PREVINDAI, the ordinary contribution rates due to the fund to be paid by the executive (4%) and that paid by the employer (180.000%) will be calculated on the salary received by the executive useful for the purposes of calculating the severance indemnity, within a gross ceiling of 150.000 euros against the gross ceiling of 31 euros in force until 2019 December XNUMX.
Moreover, the employer may, in agreement with the manager, take charge of the contribution due by the manager himself up to 3%, with the manager remaining responsible for 1%.
Finally, the minimum contribution of 4.800 euros to be paid by the company, currently applied only after six years of seniority in the company's managerial qualification, will be applied to all managers regardless of seniority, starting from 2022, without prejudice to the faculty of company to anticipate the effective date.
INSURANCE POLICIES
Again from 1 January 2020, the insured amounts, in the event of death or permanent disability such as to reduce the specific working capacity of the executive by more than 2/3 for reasons other than that of the accident however determined and occupational disease, will increase to :
- 200.000 euros for the executive who has no dependent children or spouse (today 150.000)
- €300.000 for an executive who has dependent children and/or a spouse (currently €220.000)
The manager's contribution to the cost of the policy premium is raised from 150 euros per year to 200.
EFFECTIVENESS AND DURATION
Please note that the new CCNL for managers takes effect from 2019 January 31 and will expire on 2023 December XNUMX.
