{"id":2718,"date":"2022-11-24T15:01:00","date_gmt":"2022-11-24T14:01:00","guid":{"rendered":"http:\/\/www.studioprosdocimo.com\/it\/?p=2718"},"modified":"2022-12-14T15:01:52","modified_gmt":"2022-12-14T14:01:52","slug":"riforma-del-lavoro-sportivo-nuovi-oneri-a-carico-di-ssd-e-asd","status":"publish","type":"post","link":"https:\/\/www.studioprosdocimo.com\/it\/riforma-del-lavoro-sportivo-nuovi-oneri-a-carico-di-ssd-e-asd\/","title":{"rendered":"Riforma del lavoro sportivo, nuovi oneri a carico di SSD e ASD"},"content":{"rendered":"\n<p><span style=\"color: #000000; font-family: times new roman,serif;\">A seguito della pubblicazione in Gazzetta Ufficiale del decreto correttivo al decreto legislativo 28 febbraio 2021, n. 36, entra nel vivo la riforma del settore sportivo, specie per l\u2019area dilettantistica.<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman,serif;\">La novella legislativa che, salvo ulteriori proroghe, dovrebbe entrare in vigore il prossimo 1\u00b0 gennaio 2023, inquadra chiunque eserciti attivit\u00e0 sportiva verso un corrispettivo, nell\u2019ambito del settore dilettantistico, alla fattispecie delle collaborazioni coordinate e continuative.<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman,serif;\">Nonostante siano state previste diverse misure di accompagnamento ai nuovi oneri correlati, le nuove disposizioni introducono obblighi assicurativi INAIL particolarmente estesi, l\u2019assoggettamento a contribuzione INPS presso la Gestione separata dei compensi superiori a 5.000 euro e l\u2019applicazione di ritenute fiscali per le somme corrisposte superiori a 15.000 euro.\u00a0<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman,serif;\">Per le collaborazioni coordinate e continuative in ambito dilettantistico, fino al 31 dicembre 2027, l\u2019imponibile contributivo verr\u00e0 ridotto nel limite del 50%.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A seguito della pubblicazione in Gazzetta Ufficiale del decreto correttivo al decreto legislativo 28 febbraio 2021, n. 36, entra nel vivo la riforma del settore sportivo&#8230;<\/p>\n","protected":false},"author":3,"featured_media":2232,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[26],"class_list":["post-2718","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-ultimora"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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