CCNL Cooperative Sociali (Confcooperative/Legacoop/AGCI)¶

cooperative-sociali/inps_rate_not_reconciled · inps_employer · impact yes · open

INPS: the tax_sector terziario applies the terziario employer rates (29.31% to 30.11%), while the Ministry D.D. 30/2024 cost tables agreed by the signatories (PDF p. 186) apply 'Inps (28,03%)' to every level. Social cooperatives are classified by INPS by their activity; no primary INPS circular for their contribution set was read, so the difference is not reconciled.

Applies when: inps_employer applies.

Remediation: Read the INPS classification of social cooperatives and model their employer rate set.

cooperative-sociali/type_b_disadvantaged_exemption · inps_employer · impact yes · open

TYPE-B COOPERATIVES: the contributions on the pay of the disadvantaged workers of type-B social cooperatives 'sono ridotte a zero' (L. 381/1991 art. 4 c. 3, PDF p. 248; c. 3-bis for detainees by decree). The request has no field for such a worker: the full rates apply.

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

Remediation: Add a disadvantaged-worker input and zero the contributions of L. 381/1991 art. 4.

cooperative-sociali/coop_sociali_unmodelled_elements · base_salary · impact yes · open

NOT MODELLED AMOUNTS: the ETDR of the educatori (EUR 41, then 82 a month in 2025, Art. 47 and verbale 17 September 2025; the educatori socio-pedagogici move to D2 from 1 January 2026); the night allowance of EUR 12.39 / 6.20 per night and the 10% of night-only custody staff (Art. 54); 15% on Sunday and holiday ordinary hours (Art. 55); the 10% shift allowance (Art. 56); reperibilità in struttura EUR 77.47 a month plus EUR 20 a night (Art. 57); pronta disponibilità EUR 1.55 an hour (Art. 58); the indennità professionali (Art. 78) and the EUR 50 affiancamento allowance; the indennità di cassa EUR 30.99 (Art. 81); the extra 1/26 of a holiday on the rest day (Art. 59) and the 4 days of ex festività (Art. 60); the 26 hours of night workers' permessi (Art. 54); the PTR (Art. 10, outside every institute); the salari di primo ingresso of type B (Art. 2 B.4); the territorial gradualità agreements (Art. 77); the maternity integration (Art. 63); the 100% integration of work injury to day 180 (Art. 72); the EUR 10 quota d'iscrizione of Previdenza Cooperativa (Art. 86). Sickness: no integration during the prova (Art. 71, Art. 28 M) and the comporto of 12 months in three years are not inputs. Apprenticeship: the 24-month track of the educatore professionale with title (Art. 28 N.2) is not expressible by level.

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

Remediation: Model the ETDR, the night, shift and availability allowances, the professional allowances and the prova exclusion of sickness.

cooperative-sociali/asi_health_contribution · bilateral_funds · impact yes · open

HEALTH CONTRIBUTION: the ASI contribution of EUR 5, then 10 a month (Art. 87), is owed for every worker. Not modelled: the totals of every run are short of it.

Applies when: bilateral_funds applies.

Remediation: Model the ASI contribution per worker, then remove this note.

sickness_inps_daily_base · sickness · impact unknown · open

The INPS share of a sick day is the INPS rate times the CCNL daily quota of the current month, counted on the CCNL payable days. INPS computes it on its own daily base (retribuzione media globale giornaliera of the month before) and on calendar days. The worker's total for the day is the same; the split between INPS indemnity (outside the contribution base) and employer integration may differ, and with it the contributions.

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

Remediation: Compute the INPS indemnity on the INPS daily base and calendar days of the INPS rules, with the pay of the month before, then resolve this limitation.

sickness_cumulation_window · sickness · impact unknown · open

The CCNL tier and the comporto are counted on the days of one episode and the relapses it continues. A CCNL that sums the sickness of separate episodes over a window (a calendar year, the last three years) can reach a lower tier or the end of the comporto earlier than the engine shows. The run is affected when an earlier episode outside the relapse chain is recorded.

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

Remediation: Add the cumulation window of each CCNL to its sickness rule, with the source, and count the tier and the comporto over it.

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.