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Riforma previdenziale forense aliquota al 4%

Con l’introduzione della nuova riforma previdenziale forense, entrata in vigore con l’anno nuovo, viene aumentata dal 2% al 4% l’aliquota per quel che riguarda il contributo integrativo annuo.

Con l’introduzione dell’articolo 6 tutti gli avvocati iscritti all’Albo, così come tutti i praticanti avvocati iscritti alla Cassa Nazionale di Previdenza e Assistenza Forense, sono tenuti ad applicare una maggiorazione percentuale su tutti i corrispettivi rientranti nel volume d’affari dichiarato ai fini Iva.

Con questa nuova riforma viene anche inserito un minimo contributo integrativo, pari a 550 euro per l’anno 2010 e 650 euro per l’anno 2011.

Tuttavia, questa nuova riforma ha previsto anche delle agevolazioni per i praticanti con abilitazione al patrocinio e per gli avvocati nei primi 5 anni di iscrizione alla Cassa.

Con il comma 7 dell’articolo 6 viene infatti stabilito che tali soggetti sono esonerati dal versamento del contributo minimo integrativo, escluso ovviamente il pagamento del contributo per quanto effettivamente riscosso dal cliente.

Il “Comunicato concernente l’approvazione della delibera adottata in data 19 settembre 2008 dalla Cassa nazionale di previdenza ed assistenza forense” è stato pubblicato in Gazzetta Ufficiale il 31/12/2009.