CCNL per i lavoratori dipendenti delle aziende termali¶

aziende-termali-federterme/edr_rounding_discrepancy · base_salary · impact unknown · open

SIMPLIFICATION: EDR 10.32 (PDF Art. 83) vs 10.33 (kitech, statutory). Used 10.33. Impact: EUR 0.01/mese.

Applies when: base_salary applies.

Remediation: Confirm whether the EDR is 10.32 (PDF Art. 83) or 10.33 (kitech) and align the data.

aziende-termali-federterme/terziario_inps_rates_unverified · inps_employer · impact unknown · open

SIMPLIFICATION: tax_sector='terziario'. Following H05B (Federturismo Confindustria) precedent. Federterme is Confindustria-affiliated; sector uses terziario INPS rates. Not verified against INPS circular. Impact on employer_cost_annual.

Applies when: inps_employer applies.

Remediation: Verify the terziario INPS rates for Federterme employers against the INPS circular.

aziende-termali-federterme/ebiterme_fontur_funds · bilateral_funds · impact yes · open

SIMPLIFICATION: Fondi bilaterali non modellati (EBITERME, FONTUR assistenza sanitaria). Contributi datoriali non quantificati. employer_cost_annual sottostimato.

Applies when: bilateral_funds applies.

Remediation: Pass the EBITERME and FONTUR contributions as a bilateral fund event, or source and model them.

aziende-termali-federterme/apprentice_seniority · seniority · impact unknown · open

APPRENTICE SENIORITY: the CCNL text read for this ruleset does not state whether apprentices accrue the level seniority increments or an amount of their own, and no apprentice amount is modelled. The engine pays no increment during the apprenticeship (provisional); the run is affected when the apprentice has matured increments the level pays.

Applies when: seniority applies; the run takes the engine code path; contract type in apprentice.

Remediation: Source the CCNL clause on apprentice seniority and model it as seniority_increments.apprentice_amount (zero when apprentices accrue none), then remove this note.

aziende-termali-federterme/tourism_special_supplement · trattamento_integrativo · impact yes · open

TRATTAMENTO INTEGRATIVO SPECIALE (L. 199/2025 art. 1 cc. 18-20, Gazzetta Ufficiale text, https://www.gazzettaufficiale.it/atto/serie_generale/caricaArticolo?art.codiceRedazionale=26A00149&art.dataPubblicazioneGazzetta=2026-01-21&art.flagTipoArticolo=0&art.idArticolo=1&art.idGruppo=1&art.idSottoArticolo=1&art.idSottoArticolo1=10&art.progressivo=1&art.versione=1, page sha256 e05f6f864509f87e7488cdae075fe3a1f2632f6f4577b87ee05479a1ed193c1d): from 1 January to 30 September 2026 the workers of the esercizi di somministrazione di alimenti e bevande (L. 287/1991 art. 5) and of the 'comparto del turismo, ivi inclusi gli stabilimenti termali', with employment income of 2025 not above 40,000 EUR, receive 'un trattamento integrativo speciale, che non concorre alla formazione del reddito, pari al 15 per cento delle retribuzioni lorde corrisposte in relazione al lavoro notturno e alle prestazioni di lavoro straordinario [...] effettuate nei giorni festivi'. The employer pays it 'su richiesta del lavoratore' (c. 20), a fact the request has no field for: the engine does not pay it, so the net pay of a worker who asked for it is understated.

Applies when: a fact the request cannot express: never recorded on a run.

Remediation: Add the worker's request of c. 20 to the request, pay 15% of the night and holiday overtime pay of the run as a credit, then remove this note.

provisional_ruleset · irpef · impact unknown · open

The run reads a tax ruleset marked provisional: the sources of its year are not published yet (budget law of the year; regional and municipal surtax resolutions), so the values are those of the year before, carried over. Rules in force by statute (the IRPEF brackets of art. 11 and the deductions of art. 13 of the testo unico of D.Lgs. 117/2026) carry over unchanged; any change of the budget law is not applied.

Applies when: irpef applies; the run takes the engine code path.

Remediation: Replace each provisional ruleset of the year with the values of its published sources, drop its provisional flag, then resolve this limitation.

provisional_inps_ruleset · inps_employer · impact unknown · open

The run reads an INPS ruleset marked provisional: the INPS circulars of its year are not published yet, so the rates, the massimale and the minimale (and the hourly contributions of domestic work) are those of the year before, carried over. The indexed amounts change every January: the carried-over values understate them.

Applies when: inps_employer applies; the run takes the engine code path.

Remediation: Replace each provisional INPS ruleset of the year with the values of the INPS circulars of the year, drop its provisional flag, then resolve this limitation.

tfr_compensation_apprentice_guarantee_fund · inps_employer · impact yes · open

An apprentice whose TFR goes to a pension fund or to the Fondo Tesoreria takes the 0.28-point relief of D.L. 203/2005 art. 8, but not the exemption from the 0.20% Fondo di garanzia contribution of D.Lgs. 252/2005 art. 10 c. 2: no source found says whether the apprentice rate (10% of L. 296/2006 art. 1 c. 773 plus NASpI and the integration funds) holds a Fondo di garanzia share to exempt. The employer contributions of the run may be overstated by 0.20% of the INPS base.

Applies when: inps_employer applies; the run takes the engine code path; contract type in apprentice.

Remediation: Find an INPS source on the Fondo di garanzia share of the apprentice rate, then exempt it with the other workers or record that none is due.