Roma, 27 dicembre 2021 – È ormai in dirittura di arrivo l’esame parlamentare del disegno di legge di Bilancio, approvato dal Senato lo scorso 24 dicembre e in attesa di discussione alla Camera. I tempi sono tuttavia ristretti e, per consentire l’approvazione definitiva entro il 31 dicembre, non vi sarà probabilmente spazio per ulteriori modifiche. Il contenuto del provvedimento può dirsi quindi cristallizzato, in attesa del varo ufficiale che avverrà nel corso di questa settimana. Di seguito una breve disamina delle principali misure di nostro stretto interesse.
In tema di Politiche attive del lavoro, formazione professionale e promozione dell’occupazione, il ddl di bilancio:
– dispone il rifinanziamento del reddito di cittadinanza, a partire dal 2022 e, a regime, con decorrenza dal 2029, prevede la modifica della disciplina sostanziale del suddetto beneficio economico, stanziando ulteriori risorse per far fronte agli oneri di funzionamento dei centri per l’impiego, anche derivanti dalle attività connesse all’attuazione delle politiche attive del lavoro in favore dei giovani;
– consente la sottoscrizione, nell’ambito del programma di Garanzia di Occupabilità dei Lavoratori (GOL), di accordi fra autonomie locali, soggetti pubblici e privati, enti del terzo settore, associazioni sindacali dei datori di lavoro e dei lavoratori, finalizzati a realizzare progetti formativi e di inserimento lavorativo nei settori della transizione ecologica e digitale per la formazione dei lavoratori nei medesimi settori;
– estende ai lavoratori autonomi che cessano in via definitiva la propria attività professionale le misure di assistenza intensiva all’inserimento occupazionale del programma “Garanzia di occupabilità dei lavoratori” (GOL).
Con riferimento alle disposizioni in materia di previdenza contenute nel ddl di bilancio, si segnalano:
– l’introduzione del trattamento di pensione anticipata per i soggetti che nel corso del 2022 raggiungano i requisiti di età anagrafica pari a 64 anni e di anzianità contributiva pari a 38 anni (c.d. Quota 102);
– l’istituzione di un Fondo destinato a favorire l’uscita anticipata dal lavoro, su base convenzionale, dei lavoratori dipendenti di piccole e medie imprese in crisi, che abbiano raggiunto un’età anagrafica di almeno 62 anni;
– la modifica della disciplina dell’APE sociale prorogando, in particolare, l’applicazione sperimentale dell’istituto a tutto il 2022 e riducendo da 36 a 32 anni il requisito dell’anzianità contributiva per l’accesso all’istituto per gli operai edili e per i ceramisti e conduttori di impianti per la formatura di articoli in ceramica e terracotta;
– la proroga del trattamento pensionistico anticipato “Opzione donna”, per l’anno 2022, nei confronti delle lavoratrici che entro il 31 dicembre 2021 hanno maturato un’anzianità contributiva pari o superiore a trentacinque anni e un’età pari o superiore a 58 anni per le lavoratrici dipendenti e a 59 anni per le lavoratrici autonome.
In tema di politiche in favore delle persone con disabilità:
– è attribuita al Fondo per la disabilità e non autosufficienza la nuova denominazione di “Fondo per le politiche in favore delle persone affette da disabilità”, e se ne dispone il trasferimento presso lo stato di previsione del Ministero dell’economia e delle finanze, al fine di dare attuazione a interventi legislativi in materia di disabilità diretti al riordino ed alla sistematizzazione delle politiche di sostegno alla disabilità di competenza dell’autorità politica delegata in materia. Il citato Fondo è pertanto incrementato di 50 milioni di euro annui a decorrere dal 2022 fino al 2026;
– viene disposto un finanziamento di 50 milioni di euro a favore del Fondo per l’inclusione delle persone con disabilità per ciascuno degli anni 2022 e 2023. Inoltre vengono inseriti, tra gli ambiti di intervento verso cui orientare gli specifici progetti da finanziare con le risorse del Fondo (tra i quali la promozione e la realizzazione di infrastrutture, l’inclusione lavorativa e il turismo accessibile) le iniziative dedicate alle persone con disturbo dello spettro autistico;
– presso il Ministero del turismo è istituito un fondo con una dotazione pari a 6 milioni di euro per ciascuno degli anni 2022, 2023 e 2024, destinato alla realizzazione di interventi per l’accessibilità all’offerta turistica delle persone con disabilità;
– si destinano 0,3 milioni di euro per ciascun anno del triennio 2022-2024 alla realizzazione di eventi internazionali di integrazione dei disabili attraverso lo sport.
Nel corso dell’esame del provvedimento al Senato sono state apportate anche numerose e profonde modifiche alle norme fiscali, che coinvolgono in primo luogo l’assetto della tassazione delle persone fisiche. In particolare il disegno di legge ridisegna i lineamenti fondamentali dell’Irpef, in primo luogo mediante interventi sulle aliquote (viene soppressa l’aliquota del 41%, la seconda aliquota si abbassa dal 27% al 25%; la terza passa dal 38 al 35% ricomprendendovi i redditi fino a 50.000 euro, mentre i redditi sopra i 50.000 euro vengono tassati al 43%); sono inoltre riorganizzate e armonizzate le detrazioni per redditi da lavoro dipendente e assimilati, da lavoro autonomo e da pensione (commi 2-4).
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