Roma, 29 ottobre 2021 – È stata pubblicata il 28 ottobre la circolare con le istruzioni tecniche che descrivono, per le quattro gestioni tariffarie Industria, Artigianato, Terziario e Altre Attività, l’ambito applicativo dei dieci grandi gruppi in cui le lavorazioni sono aggregate per comparti produttivi o lavorativi omogenei. Le suddette istruzioni, che nascono dall’esperienza maturata nel tempo e dall’applicazione del nuovo nomenclatore, riportano le novità principali introdotte nel sistema tariffario del 2019 rispetto a quello previgente del 2000. Con l’aggiornamento, sono state ridefinite alcune lavorazioni già individuate nelle precedenti tariffe, aggregate altre lavorazioni già esistenti in un’unica voce di tariffa, eliminati alcuni cicli produttivi non più attuali, istituite nuove voci riferite a lavorazioni che si sono diffuse negli ultimi venti anni o in via di sviluppo, che corrispondono a nuove forme produttive o di erogazione di servizi.
Nelle quattro gestioni tariffarie, le attività protette sono ordinate secondo una classificazione tecnica delle lavorazioni, divise in dieci grandi gruppi, articolati in gruppi, sottogruppi e voci. I dieci grandi gruppi includono le lavorazioni meccanico-agricole e alimentari, quelle del settore chimico, i lavori edili, le attività del comparto energetico, le lavorazioni del legno, quelle nel comparto metallurgico, le attività minerarie, le lavorazioni tessili, le attività di trasporto e magazzinaggio, e infine quelle del commercio e dei servizi.
La circolare illustra infine anche i criteri di determinazione dell’oscillazione del tasso per andamento infortunistico con i nuovi parametri, e analizza la rideterminazione del tasso applicabile. Come è noto, una delle novità delle Tariffe è stata l’introduzione del nuovo criterio di determinazione dell’oscillazione del tasso per andamento infortunistico, basato non più sugli oneri economici sostenuti dall’Istituto ma sulla gravità dell’evento e sulle sue conseguenze.
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