CCNL per i dipendenti degli studi e delle attività professionali (Confprofessioni)¶

studi-professionali-confprofessioni/fsbap_rates_above_15 · inps_employer · impact yes · open

SOLIDARITY FUND: the studi professionali pay the Fondo di solidarietà bilaterale per le attività professionali (D.I. 21 May 2024 art. 6: 0.50% up to 5, 0.80% from 5 to 15, 1% above 15 employees, two thirds employer; INPS circ. 5/2025 cuts the 0.50% by 40% for employers without claims) instead of the FIS, and owe no CIGS (D.Lgs. 148/2015 art. 20 c. 3-bis). The engine uses the terziario 2026 rates (FIS and CIGS): up to 15 employees they coincide, above 15 employees they overcharge by 0.46 points the employer (30.11% instead of 29.65%) and by 0.24 points the worker (9.76% instead of 9.52%); for apprentices the fund share is 0.67% employer and 0.33% worker instead of 1.13% and 0.57%. Every run of an employer with more than 15 employees carries this limitation.

Applies when: inps_employer applies; at least 16 employees.

Remediation: Add a studi-professionali contribution sector, or a headcount-tiered solidarity fund that replaces the FIS and the CIGS.

studi-professionali-confprofessioni/apprentice_seniority · seniority · impact unknown · open

APPRENTICE SENIORITY: Art. 129 CCNL 2024 (p. 68) applies the scatti of Art. 134 to apprentices from the hiring date, and Art. 28 I counts the apprenticeship for seniority; the text does not say whether the amount is the one of the destination level. The engine pays no scatto during the apprenticeship (apprentice_amount is one series, not per level). Only an apprenticeship prolonged under Art. 28 I past 36 months of service reaches a scatto (EUR 20-30).

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

Remediation: Let seniority_increments pay the level amount to apprentices (a flag such as apprentices_accrue_level_amount), then remove this note.

studi-professionali-confprofessioni/studi_unmodelled_elements · base_salary · impact yes · open

NOT MODELLED AMOUNTS (CCNL 16/02/2024): the lavoro supplementare of part-time at 40% of the quota oraria of the retribuzione di fatto, outside the deferred institutes and the TFR (Art. 42: no request kind carries it); the comporto counted over the episodes of the 365 days before the last one, and the +90 days for serious illnesses paid 100% in months 7-8 and 70% in month 9 (Artt. 120-121); the 100% of festività during sickness (Art. 124); the infortunio integration (100% on the day of the event, 60% days 1-3, 75% after, Art. 123); the employer top-up to 100% of the holidays during compulsory maternity or paternity leave (Art. 110 c. 8); the ROL (40 or 66 hours) and the 32 hours of ex festività paid when not taken, the festività falling on Sunday and the flexibility hours not recovered (Artt. 91, 92, 97 C, 98); the salario d'ingresso of the reimpiego, up to two levels below for 9 months and one for 6 (Art. 56); the indennità di disponibilità of the lavoro intermittente, 30% (Art. 58); the diaria of the trasferte, EUR 15 or 30 a day (Art. 115); the exclusion of the quattordicesima for workers already paid extra months (Art. 143). The una tantum of EUR 400 (EUR 200 in May 2024 and May 2025, p. 73) is historic and outside the TFR base.

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

Remediation: Model the bilateral omission element, the part-time supplementare, the rolling comporto and the allowances of Artt. 56, 58 and 115.

studi-professionali-confprofessioni/bilateral_contribution_or_element · bilateral_funds · impact yes · open

BILATERAL CONTRIBUTION: the employer pays the bilateral contribution of Art. 13 for every worker, or instead the elemento retributivo of EUR 43 x 14, in every institute including TFR. Neither is modelled: the employer cost, and with the elemento the net pay, are short of it.

Applies when: bilateral_funds applies.

Remediation: Model the contributions per worker, with a fact for an employer that pays the worker the alternative element instead, then remove this note.

apprenticeship_pct_undeclared_components · base_salary · impact unknown · open

A percentage apprenticeship reduces every fixed allowance whose apprenticeship_pct_relevant flag the data leaves at its default, together with the base salary. Whether the CCNL applies the percentage to that allowance (an EDR, a contingenza, a function allowance) was not sourced. The run is affected when such an allowance is in the apprentice's pay.

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

Remediation: Source, for each CCNL, the elements the apprenticeship percentage applies to and set apprenticeship_pct_relevant on every allowance; the limitation then no longer applies to its runs.

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.