
Federmar-Cisal has sent to the government and the presidents of the
Parliament's Parliamentary Finance and Transport Committees
proposal for the distribution between shipowner companies and
seafarers of the tax benefits of Decree-Law no. 457
of 30 December 1997 establishing the International Register of
registration of ships. "As is well known - recalled the
national secretary of the union, Alessandro Pico, in the
Communication of the proposal - the system of tax advantages and
contributions, in particular the Tonnage Tax regime, has had the
to strengthen the competitiveness of our fleet.
However, it should be noted that most of the direct or
indirect tax issues primarily fall on companies
shipowners, leaving seafarers, although recipients of
some specific exemptions, an economic recognition not always
proportionate to the essential role it plays in the generation of
competitiveness and profit. The attached proposal -
Pico explained - intends to bridge this gap through a
simple and straightforward mechanism: the introduction of the obligation for
shipping companies to share a share (50% proposal) of the
tax benefits (Irpef/Ires) deriving from registration
in the International Register directly for the benefit of staff
seafarer embarked. This principle of fair distribution not only
would strengthen the objective of protecting maritime labour inherent in the
in the original legislation, but would also act as a powerful lever of
Improving wages for workers, supporting power
purchasing and enhancing a strategic professional category for
the national economy. The proposal provides that the modalities of
calculation and disbursement are defined through bargaining
national collective agreement, thus ensuring full adhesion and
management by the social partners'.
Federmar-Cisal's proposal is formulated as follows:
In order to ensure greater social equity and a more
direct and tangible economic recognition to seafarers,
which plays an essential role in the competitiveness of the
sector, it is proposed to introduce a rule that provides for the obligation
for shipowner companies to distribute a share of the IRPEF benefits
(or equivalent) resulting from the entry in the Register
directly in favor of seafarers on board.
SINGLE ARTICLE (Amendment to Legislative Decree 457/1997 - Allocation of
tax benefits)After the article [Insert the most appropriate article, e.g.
example 6-ter, or a new article] of Decree-Law 30
December 1997, no. 457, converted with amendments by Law 27
30 of February 1998, the following is inserted:"Article 6-quarter. Distribution of tax benefits"1. Allocation Obligation: Starting from [Date of entry into force,
shipowners benefiting from the Tonnage scheme
Tax referred to in Article 155 of the Consolidated Law on Tax on
Income (TUIR) and/or other related tax benefits
registration of ships in the International Register, are required to
to recognize seafarers embarked on the same ships,
pursuant to the National Collective Labour Agreements of the category, a
share equal to 50% of the IRPEF or IRES benefit obtained,
directly or indirectly, by the application of the scheme
facilitated.2. Distribution Method: The distribution referred to in paragraph
1 must be paid through a salary element
non-taxable for contribution purposes (where compatible with
current legislation), and will be proportional to the period of
effective embarkation and classification of the worker. The modalities
calculation and disbursement must be defined through Agreements
National Collectives stipulated between the Trade Unions of the
and the Shipowners' Associations Comparatively more
Representative.3. Regulatory Coordination: The Revenue Agency and INPS
shall issue, within ninety days of the entry into force of the
this provision, the operating instructions and any
changes to the calculation procedures required for the application of
provisions of this article.4. Purpose: The purpose of this provision is to
translating the reduction in contributions into actual wage improvement for
the worker, with a view to the fair redistribution of burdens and
benefits provided by the International Register
The National Secretary Alessandro Pico |