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CASSA INTEGRAZIONE: OBBLIGO DICHIARAZIONE REDDITI ANCHE CON UN SOLO REDDITO DA DIPENDENTE


CASSA INTEGRAZIONE PAGATA DIRETTAMENTE DALL’INPS PER LA GENERALITÀ DEI LAVORATORI E DAL FSBA PER I DIPENDENTI DELLE DITTE ARTIGIANE: OBBLIGO DI PRESENTAZIONE DELLA DICHIARAZIONE DEI REDDITI ANNO 2022 ANCHE PER CHI HA UN SOLO REDDITO DA LAVORO DIPENDENTE.

A seguito dell’utilizzo nell’anno 2021 della “Cassa Integrazione COVID” con pagamento effettuato direttamente dall’INPS – per la generalità dei dipendenti –  o dal FSBA – per i dipendenti delle ditte artigiane – sorge l’obbligo di presentazione della Dichiarazione dei Redditi anche per i soggetti con un solo reddito da lavoro dipendente.

L’INPS e il FSBA, pagando direttamente la cassa integrazione, saranno tenuti ad elaborare un “modello CU” che verrà trasmesso telematicamente all’Agenzia delle Entrate.

Il lavoratore, per l’anno 2021, avrà quindi due modelli CU elaborati rispettivamente:

– dal datore di lavoro – relativo alle retribuzioni pagate;

– dall’INPS o dal FSBA – relativo alla cassa integrazione liquidata direttamente dall’Istituto.

La certificazione unica degli enti sopra citati sarà disponibile nel seguente modo:

– per la generalità dei dipendenti: CU INPS tramite il servizioonline dedicato, accedendo con le proprie credenziali (SPID,CIE, CNS o PIN), o tramite un CAF o un professionista abilitato

– per i dipendenti delle ditte artigiane: CU FSBA il lavoratore dovrà accedere al link https://www.fondofsba.it e registrarsi nell’area SINA WEB allegando un documento di identità.

Pertanto, al fine di denunciare all’Agenzia delle Entrate tutti i propri redditi, anche i lavoratori con un solo reddito da lavoro che hanno usufruito della cassa integrazione pagata direttamente dall’INPS o dal F.S.B.A. sono tenuti alla presentazione della dichiarazione redditi anno 2022 (modello 730 o modello UNICO riferiti ai redditi anno 2021).

I nostri uffici sono a disposizione per l’elaborazione e la presentazione del Modello 730/2022 e del Modello Unico persone fisiche (tel. 0173/226659, e-mail servizio730@acaweb.it).

Per ulteriori informazioni
UFFICIO PAGHE
tel. 0173/226611
e-mail libripaga@acaweb.it

 

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