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CUD 2011

tomorrow Expires 02/28/2011 the period within which the datori di lavoro e gli enti pensionistici devono consegnare il modello CUD 2011 - approvato con il Provvedimento Agenzia Entrate 17.1.2011 n. 169232 - a tutti coloro che hanno percepito nel periodo d'imposta 2010 redditi di lavoro dipendente, equiparati ed assimilati, di cui agli artt. 49 e 50 del TUIR.
Oltre a queste tipologie di reddito, nel modello CUD dovranno essere indicate le relative ritenute d'acconto operate e le detrazioni effettuate, nonché i dati previdenziali ed assistenziali relativi alla contribuzione versata o dovuta all'INPS, all'INPDAP e all'IPOST.
Modalità di consegna
Come disposto dall'art. 4 co. 6-quater del DPR 22.7.98, n. 322 il modello CUD deve essere consegnato in duplice copia entro il 28 February of the year following that in which they were obtained income certificates, or within 12 days of the request of the employee on termination of employment. There is also the possibility for the employer to the employee to forward the CUD in electronic form, provided that the recipient has the necessary tools to receive and print the CUD issued electronically. In this case, the employer has a duty to ensure that each employee is able to receive an electronic model, providing for, otherwise, the delivery of the paper document.
It should be noted however, that the physical delivery is always required when the beneficiaries are, For example, the heirs or the employee who has left the employment relationship.
Taxpayers exempt from the submission of tax return
Taxpayers exempt from the submission of tax return may choose, using the special form attached to the model itself, to allocate 8 per thousand IRPEF the State or to a ' religious institution and / or 5 per thousand of their income tax to voluntary and non-profit social organizations and foundations for social, scientific research bodies, universities and health care, municipalities, and amateur sports associations.
Main news
Among the main innovations model, we recall in summary
- the de-taxation of productivity bonuses as last extended by art. 1 co. 47 of L. 220/2010: in this regard, it highlights the presence of new fields in which to indicate the amount paid in 2008, 2009 and 2010 for productivity and profitability or pay for overtime, which may be subject to substitute tax but on which it has been subject to the ordinary scheme;
- an indication of the sums received by teachers and researchers returned to Italy, which did not participate in the taxable income (according to art. 17 co. 1 of Decree 185/2008, conv. L. 2 / 2009);
- the 10% excise tax on compensation paid in the form of bonus and stock options that exceed three times the fixed portion of remuneration for executives and directors of the financial sector (ex art. 33 of Decree 78/2010, conv. L. 122/2010);
- an indication of the amount additional municipal income tax certificate of the advance in the previous CUD, but not detained because of exceptional events;
- the resumption of the obligations following the earthquake in the Abruzzi;
- the personal income tax relief for workers in the security sector.