{"id":4527,"date":"2026-06-22T10:34:05","date_gmt":"2026-06-22T08:34:05","guid":{"rendered":"https:\/\/www.studioprosdocimo.com\/it\/?p=4527"},"modified":"2026-06-22T10:34:05","modified_gmt":"2026-06-22T08:34:05","slug":"il-ticket-naspi-disciplina-e-casi-particolari","status":"publish","type":"post","link":"https:\/\/www.studioprosdocimo.com\/it\/il-ticket-naspi-disciplina-e-casi-particolari\/","title":{"rendered":"Il ticket Naspi: disciplina e casi particolari"},"content":{"rendered":"\n<div>\n<div class=\"v1gmail_default\">\n<p dir=\"auto\"><span style=\"color: #000000; font-family: times new roman, serif;\">Di seguito alcuni aspetti relativi al cosiddetto &#8220;ticket di licenziamento&#8221;, il contributo che il datore di lavoro \u00e8 tenuto a versare all&#8217;INPS in caso di cessazione di rapporti di lavoro che possono dare diritto al lavoratore alla NASpI.<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman, serif;\">Per il 2026 il contributo \u00e8 pari al 41% del massimale mensile NASpI per ogni 12 mesi di anzianit\u00e0 aziendale maturata negli ultimi tre anni, fino a un massimo di 36 mesi. L&#8217;importo \u00e8 dovuto indipendentemente dalla successiva richiesta o effettiva erogazione della NASpI al lavoratore.<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman, serif;\">Tra le principali novit\u00e0 e conferme normative si evidenzia che:<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman, serif;\">\u2022 il ticket \u00e8 dovuto nella maggior parte delle cessazioni involontarie del rapporto di lavoro a tempo indeterminato;<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman, serif;\">\u2022 non \u00e8 dovuto nei casi di dimissioni volontarie, comprese le nuove dimissioni per fatti concludenti derivanti da assenza ingiustificata protratta oltre i termini previsti dalla legge o dal contratto collettivo;<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman, serif;\">\u2022 \u00e8 escluso in caso di cambio appalto con riassunzione del personale da parte dell&#8217;impresa subentrante in applicazione delle clausole sociali;<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman, serif;\">\u2022 non \u00e8 dovuto nelle cessazioni per fine cantiere o completamento lavori nel settore edile, purch\u00e9 ricorrano le condizioni previste dalla normativa e adeguatamente documentate;<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman, serif;\">\u2022 nelle procedure di licenziamento collettivo il contributo pu\u00f2 risultare maggiorato, arrivando fino all&#8217;82% del massimale NASpI per ciascun lavoratore interessato;<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman, serif;\">\u2022 il contributo \u00e8 generalmente dovuto anche in caso di cessazione del rapporto di apprendistato, ad eccezione delle specifiche ipotesi espressamente esonerate dalla legge.<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman, serif;\">Si ricorda inoltre che la Legge di Bilancio 2025 ha introdotto nuove condizioni per l&#8217;accesso alla NASpI nei casi in cui il lavoratore abbia rassegnato volontariamente le dimissioni da un precedente rapporto di lavoro nei dodici mesi antecedenti la successiva perdita involontaria dell&#8217;occupazione.<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman, serif;\">Considerata la complessit\u00e0 della disciplina e le numerose eccezioni previste, si raccomanda di valutare preventivamente con lo Studio ogni cessazione del rapporto di lavoro al fine di verificare i corretti adempimenti contributivi e gli eventuali costi a carico dell&#8217;azienda.<\/span><\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p dir=\"auto\"><i><span style=\"font-family: times new roman, serif; font-size: xx-small;\"><span class=\"v1gmail_default\">Fonte\u00a0<\/span><\/span><\/i><i><span style=\"font-family: times new roman, serif; font-size: xx-small;\"><span class=\"v1gmail_default\">Norme\u00a0&amp;\u00a0Tributi\u00a0Plus &#8211; Il\u00a0Sole\u00a024ore<\/span><\/span><\/i><\/p>\n<\/div>\n<\/div>\n\n\n","protected":false},"excerpt":{"rendered":"<p>Di seguito alcuni aspetti relativi al cosiddetto &#8220;ticket di licenziamento&#8221;, il contributo che il datore di lavoro \u00e8 tenuto a versare all&#8217;INPS in caso di cessazione di rapporti di lavoro che possono dare diritto al lavoratore alla NASpI. Per il 2026 il contributo \u00e8 pari al 41% del massimale mensile NASpI per ogni 12 mesi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1843,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[19],"class_list":["post-4527","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-inps"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Il ticket Naspi: disciplina e casi particolari - Studio Prosdocimo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.studioprosdocimo.com\/it\/il-ticket-naspi-disciplina-e-casi-particolari\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Il ticket Naspi: disciplina e casi particolari - Studio Prosdocimo\" \/>\n<meta property=\"og:description\" content=\"Di seguito alcuni aspetti relativi al cosiddetto &#8220;ticket di licenziamento&#8221;, il contributo che il datore di lavoro \u00e8 tenuto a versare all&#8217;INPS in caso di cessazione di rapporti di lavoro che possono dare diritto al lavoratore alla NASpI. 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