DECRETO 20 dicembre 2017 - Determinazione delle retribuzioni convenzionali 2018 per i lavoratori all'estero. (18A00281)
IL MINISTRO DEL LAVORO E DELLE POLITICHE SOCIALI di concerto con IL MINISTRO DELL'ECONOMIA E DELLE FINANZE Visti gli articoli 1 e 4 del decreto-legge 31 luglio 1987, n. 317, convertito, con modificazioni, dalla legge 3 ottobre 1987, n. 398, concernenti le assicurazioni sociali obbligatorie per i lavoratori italiani operanti all'estero ed il sistema di determinazione delle relative contribuzioni secondo retribuzioni convenzionali da fissare annualmente, con decreto del Ministro del lavoro e delle politiche sociali di concerto con il Ministro dell'economia e delle finanze, con riferimento, e comunque in misura non inferiore, ai contratti collettivi nazionali di categoriaraggruppati per settori omogenei;
Visto l'art. 51, comma 8-bis, del testo unico delle imposte sui redditi, approvato con decreto del Presidente della Repubblica 22 dicembre 1986, n. 917, che prevede l'utilizzazione, anche ai fini fiscali, delle retribuzioni convenzionali di cui al decreto-legge 31 luglio 1987, n. 317, convertito, con modificazioni, dalla legge 3 ottobre 1987, n. 398, per la determinazione del reddito di lavoro dipendente prestato all'estero;
Visto l'art. 4 della legge 30 dicembre 1991, n. 426, concernente modalita' per la determinazione delle basi retributive al fine del computo dell'indennita' ordinaria di disoccupazione per i lavoratori italiani rimpatriati;
Visto l'art. 6 del decreto legislativo 2 settembre 1997, n. 314, che, nel modificare l'art. 12, comma 8, della legge 30 aprile 1969, n. 153, ha confermato le disposizioni in materia di retribuzioni convenzionali previste per determinate categorie di lavoratori per la determinazione del reddito da lavoro dipendente ai fini contributivi;
Considerato il decreto interministeriale 22 dicembre 2016, pubblicato nella Gazzetta Ufficiale delle Repubblica italiana n. 15 del 19 gennaio 2017, relativo alla determinazione delle predette retribuzioni convenzionali dal periodo di paga in corso al 1° gennaio 2017 e fino a tutto il periodo di paga in corso al 31 dicembre 2017;
Considerati i contratti collettivi nazionali di lavoro in vigore per le diverse categorie, raggruppati per settori di riscontrata...
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