salary increases of up to 6,000 €, if they are linked to productivity during 2011 will enjoy the preferential 10% tax "when they are paid according to collective agreements and company do not even written." The circular provides for the joint Inland Revenue and the Ministry of Labour. In the latter case - says the move - just that the employer stating the Cud that such payments were provided for the implementation of a specific contract or agreements that are linked to higher productivity. In practice, the evidence of the agreement under which the employee is given the increase may be provided by the employee - said the Inland Revenue - "on demand". "For the 2011 - said in a statement released by the ministry and Revenue Agency - apply the substitute tax of 10% on the ancillary components of remuneration paid to workers in the private sector, provided they are paid on the basis of agreements or territorial collective agreements or company, but not crystallized into a paper document. That is indeed the general principle of freedom of trade union action under Article 39 of the Constitution. " To apply the replacement tax is sufficient that the employer certifying that the amounts are related to increases in productivity, quality, profitability, innovation, organizational efficiency, and have been paid pursuant to the provisions of a collective agreement or specific spatial or business, of whose existence the employer must provide proof upon request. They are subject to tax facilitated by the way - the note concludes - the overtime, part-time and night and the holiday, the shift allowance and increases to wage increases linked to productivity, competitiveness and profitability.
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