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domenica 23 dicembre 2012

Illegittimità del licenziamento - conseguenze contributive prima e dopo la legge Fornero

Nel caso di licenziamenti intimati prima dell'entrata in vigore della L. n. 92/2012 (Legge "Fornero"), il regime risarcitorio/contributivo è sintetizzabile dalla seguente pronuncia:

Nel regime di stabilità reale previsto dall'art. 18 l. n. 300 del 1970, nel periodo compreso tra la data dell'illegittimo licenziamento e quello della pronuncia giudiziale contenente l'ordine di reintegra del lavoratore, durante il quale il rapporto di lavoro è quiescente ma non estinto, rimangono in vita il rapporto assicurativo previdenziale ed il corrispondente obbligo del datore di lavoro di versare all'ente previdenziale i contributi assicurativi (v. Corte cost. n. 7 del 1986); i contributi previdenziali sono dovuti indipendentemente dalla erogazione della retribuzione, e vanno commisurati a quella che sarebbe stata la normale retribuzione nell'intero periodo, anche se non coincidente con l'importo del danno liquidato in applicazione dei criteri di risarcimento fissati dalla legge. Cass. SSUU n. 15143/2007.


-   La Corte, sulla premessa che la pronuncia d'illegittimità del licenziamento ha natura costitutiva ed effetti retroattivi, che comportano la non interruzione, de iure, del rapporto di lavoro, assicurativo e previdenziale, ha tratto la conseguenza che, in tale ipotesi, per l'omesso o tardivo versamento dei contributi, sono applicabili le sanzioni di cui all'art. 1, comma 217, della legge n. 662 del 1996, con esclusione della sanzione una tantum ove la denuncia spontanea sia intervenuta nei sei mesi dal temine stabilito per il pagamento, senza che rilevi, a tal fine, il momento della pronuncia giudiziale di annullamento del licenziamento, salva la prevista denuncia spontanea nei sei mesi dal termine stabilito per il relativo pagamento, e non dalla suddetta pronuncia giudiziale di annullamento. Tale decisione si è posta in contrasto, per quanto riguarda la prima affermazione, con Cass. 5 dicembre 1997 n. 12366, e, per quanto riguarda la seconda affermazione, con Cass. 1º aprile 2009 n. 7934.
  Cass. n. 402/2012.

Nel caso di licenziamenti intimati dopo l'entrata in vigore della L. n. 92/2012 (Legge "Fornero"), il regime contributivo dei licenziamenti illegittimi è stato modificato con l'accoglimento dell'opzione giurisprudneziale di gran lunga minoritaria fino a quel momento e con l'evidente fine di non penalizzare eccessivamente (o ulteriormente) le aziende: ciò quantomeno nell'ipotesi di risarcimento c.d. attenuato.  
Infatti, ai sensi del terzo periodo dell’art. 18, comma 4, come novellato dall’art. 1, comma 42, della legge n. 92 del 2012, nei casi di reintegrazione con risarcimento attenuato il versamento dei contributi previdenziali è maggiorato degli interessi legali, senza l’aggravio di quelle sanzioni civili che, secondo il consolidato orientamento giurisprudenziale, costituiscono una conseguenza automatica dell’inadempimento o del ritardo, in funzione di rafforzamento dell’obbligazione contributiva e di predeterminazione legale della misura del danno subito dall’Istituto previdenziale.
Ovviamente si comprenderà anche che in tal caso non viene "danneggiata" la posizione del lavoratore, trattandosi di sanzioni che andavano corrisposte all'INPS e, quindi, al sistema di gestione contributiva obbligatoria, ma, appunto, l'INPS. Per cui, tenuto conto del fatto che sul complessivo bilancio dell'Istituto gravano innumerevoli voci, tra cui gli ammortizzatori sociali e tutto il ramo assistenziale, è di tutta evidenza che la "premialità" introdotta, ribadiamo in opposizione alla consolidata Giurisprudenza, finirà per danneggiare la fiscalità generale, il sistema contributivo globalmente inteso, e le classi sociali più deboli. A ciò si aggiunga che tale delineata innovazione, finisce anche per premiare, o quantomeno per non sanzionare come prima, proprio quelle ipotesi di totale evasione contributiva (leggi lavoro nero) verso cui si proclama a parole guerra senza quartiere.  
Proprio l’espressa disposizione di esenzione per le fattispecie di reintegrazione attenuata di cui al comma 4 consente di affermare che le sanzioni civili sono certamente dovute nella diversa ipotesi di reintegrazione con risarcimento integrale, per le quali il legislatore nulla dispone. Le stesse saranno calcolate, di regola, nella misura prevista dall’art. 116 della legge n. 388 del 2000 per l’ipotesi più grave di evasione contributiva, perché il credito dell’Istituto previdenziale non è evincibile dalla documentazione di provenienza del soggetto obbligato, e questo fa presumere l’esistenza della volontà del datore di lavoro di occultare l’esistenza del presupposto di legge al fine di non versare i contributi. Non si possono però escludere casi di mera omissione, qualora si tratti di illecito non imputabile al datore di lavoro, o comunque questi provi l’assenza di dolo.

Sia nel regime anteriore che in quello successivo alla legge Fornero, alla contribuzione dovuta, maggiorata delle sanzioni civili o solo degli interessi di legge, si aggiunge poi l’obbligo per il datore di lavoro di versare all’Istituto previdenziale la quota a carico del lavoratore, posto che il diritto alla trattenuta viene meno nel caso in cui il datore di lavoro abbia omesso il versamento dei contributi all’ente previdenziale entro il termine stabilito.

L'aliunde perceptum contributivo.

La Legge Fornero ha inciso anche sul tema del c.d. aliunde perceptum contributivo.
Prima della novella, la contribuzione eventualmente maturata dal lavoratore non veniva in rilievo ai fini dell'obbligo contributivo (di tipo risarcitorio) conseguente al licenziamento illegittimo o inefficace.
La l. Fornero ha introdotto anche in tal caso una disposizione premiale (o meno gravosa) per i soli casi (come sopra) di licenziamenti sanzionati con il ristoro attenuato. Sono quindi esclusi i casi (tanto per intenderci) dei licenziamento inefficaci e di risarcimento "integrale".
Nella suddetta ipotesi la condanna riguarderà solo il "differenziale contributivo": ai sensi del comma 4, terzo e quarto periodo, del nuovo art. 18, il datore di lavoro, nei soli casi di reintegrazione con risarcimento attenuato, “è condannato al versamento dei contributi previdenziali ed assistenziali dal giorno del licenziamento fino a quello dell’effettiva reintegrazione, (…) per un importo pari al differenziale contributivo esistente tra la contribuzione che sarebbe stata maturata nel rapporto di lavoro risolto dall’illegittimo licenziamento e quella accreditata al lavoratore in conseguenza dello svolgimento di altre prestazioni lavorative. In quest’ultimo caso, qualora i contributi afferiscano ad altra gestione previdenziale, essi sono imputati d’ufficio alla gestione corrispondente all’attività lavorativa svolta dal dipendente licenziato, con addebito dei relativi costi al datore di lavoro”.

Occorre precisare che:
- nel suddetto caso di risarcimento attenuato l'obbligo contributivo non si limita ai 12 mesi ma si estende a tutto il periodo; 
- la contribuzione deve calcolarsi tenendo conto del nuovo e diverso sistema di articolazione e deduzione dell'aliunde perceptum (e percipiendum) retributivo;
- pur se non detto esplicitamente, la limitazione al differenziale contributivo andrà negata allorquando le attività sono tra loro compatibili astrattamente;
- la detrazione dovrà al più riguardare la contribuzione obbligatoria (non volontaria) effettivamente versata e risultante; 
- occorre inoltre verificare la detraibilità di contribuzioni afferenti gestioni diverse da quelle ordinarie (ad esempio casse professionali);
- nel caso di dichiarata risoluzione del rapporto e solo di obbligo risarcitorio, comma 5 e 6 art. 18, il risarcimento sarà da intendersi comprensivo dell'obbligo contributivo;












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