Companies are required to set aside a sum per annum in relation to commissions paid to agents, according to rates established by collective economic accords. For companies belonging to trade unions stipulating there is an obligation to make provisions in the Retirement Bonus Fund (Firr) run by the Foundation Enasarco.
The amount of the contribution is calculated considering:
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the total amount of commissions paid in the previous year;
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type of mandate (agent working for a single company and agent working for several companies);
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number of months of his term of office (to be considered a month it is enough that the mandate covers a single day of the month in question).
The percentage rates and brackets for calculating the retirement bonus fund (Firr) are as follows:
| Agents and Representatives Working for a Single Company | Agents and Representatives Working for Several Companies |
|---|---|
| 4% on commissions up to 12.400,00 euros per annum | 4% on commissions up to 6.200,00 euros per annum |
| 2% on the portion of commissions between 12,400.01 euros and 18,600.00 euros per annum | 2% on the portion of commissions between 6,200.01 euros and 9,300.00 euros per annum |
| 1% on the portion of commissions over 18,600.01 euros per annum | 1% on the portion of commissions over 9,300.01 euros per annum |
How to pay
In his private area inEnasarco,the firms fills out the bill online, by inserting the commissions of its agents : by default, it will calculate the contribution due. For payment, the firm can choose between:
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Payment slip by notice: automatically by the system;
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Direct Debit on bank account (R.I.D.) .
How to calculate the contribution if the term of office in the calendar year is less than twelve months?
When the relationship of agency and commercial representation begins in the calendar year the brackets will be reduced in proportion to the months of duration of the relationship in the calendar itself (according to art . 10, chapter 1 of the collective economic agreements of 2002 on compensation for termination of the contract and as specified by art . 3 of the regulatory provisions of the collective economic agreements of 2002 ) .
If the relationship of agency and commercial representation ceases during the calendar year, the Retirement Bonus Fund (Firr) belonging to the last year of activity will be paid directly to the agent .
The following examples help to clarify the difference between a calculation carried out over 12 months and one performed on a mandate began in the calendar year .
Example 1:
Ongoing mandate with agent from 1 January to 31 December. We need to calculate the amount of the Firr to an agent who works for several companies and has a constant employment relationship throughout the year with a total commissions paid in the previous year amounted to 7,650.80 Euros.
The portion of the commission that falls in the first bracket is:
6,200 Euros (entire bracket) .
Contribution first bracket : 6200 * 4/100 = 248 Euros
The share of the commission which falls in the second bracket is :
7650.80 to 6200 = 1450.80 Euros
Contribution second bracket : 1,450.80 * 2/100 = 29,02 Euros
The share of the commission which falls in the third bracket is nothing .
Total contribution : 248 + 29.02 = 277.02 Euros
Example 2 :
Agent who works for several companies with a mandate starting on August 31 and a total commissions paid previous year 5,859.43 Euros.
The months of the effective duration of the employment relationship are 5 ( August, September , October, November and December ). Consequently, the brackets become:
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Bracket 4 % up to 2,583.34 Euros ( 5.12 * 6200 )
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Bracket 2 % : from 2583.35 to 3875.00 Euros ( 9300 * 5/12 )
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Bracket 1 % : from 3,875.01 onwards
Quote of the commission in the first bracket : 2,583.34 Euros (full bracket) .
Contribution first bracket: 2583.34 * 4/100 = 103.34 Euros
Quote of the commission in the second bracket : from 3875.00 to 2583.34 euros = 1291.66 Euros (full bracket ) .
Contribution second bracket: 1,291.66 * 2/100 = 25,83 Euros
Quote of the commission in the third bracket : 5859.43 to 3875.00 Euros = 1984.43 Euros
Contribution third bracket : 1,984.43 * 1/100 = 19,84 Euros
Total contribution : 103.34 + 25.83 + 19.84 = 149.01 Euros
which is the deadline to pay?
|
contribution period |
deadline |
|---|---|
|
Current calendar year |
March 31 ( the following year) |
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