The labor market 
The labor market
talk about the labor market means in most of the time fall into a long list of problems, usually the opposite, depending on whether you look at the side of the employee or the employer's side.
But I want to analyze the issue from a purely fiscal point of view, also trying to provide some interesting solutions.
First we start from a given: the cost of an employee in the company? Let
parameters:
- ignore some specific sectors such as construction or agriculture
- all the costs, including IRAP, which we know has a direct impact on the cost labor, since that is not deductible in the tax base, INAIL, the additional municipal and regional authorities, the TFR.
However the results are as follows:
1. the employee will net paycheck € 1,200 per month for 13 months, then € 15,600 per year.
2. The cost for a corporate employee is equal to € 31,240
E 'is quite clear that the gap is simply too large: the employee gets too little and too expensive to the employer.
This has the following effects:
1. At a time when I hire an employee, employer, will the calculations on the employee's performance starting with the cost labor, then an employee than it costs € 30,000 a year will be an employee already qualified, serious and safe custody. Conversely for the employee € 1,200 per month will be a pitiful wage, and then you feel underpaid!
2. Employees will not have disposable income to spend, in fact, with € 1,200 per month with a rent or a mortgage to pay, there's nothing left to "run the economy." To put a slogan. It happens to the low growth of Italy in the last 15 years is due largely to weak domestic demand. But as can be strong domestic demand to employees if there is nothing left to spend?
3. How can you blame an employer if an employee instead of hiring him to do the same skilled work (!?) giving € 2000 per month (plus VAT), making him open the VAT? The employee is happier because he has more money in his pocket and he deducts all and save!
4. Some work in Italy can no longer do because it uneconomic. And here are not talking about Chinese competition to 400 € a month, but Let us realize that a U.S. worker is cheaper than an Italian one.
So what to do?
I can venture a few hypotheses:
1. If you want to keep certain warranties, so the same salary level that will provide the same pension, not si possono toccare i contributi versati, a meno che non sia lo stato stesso, per scelta politica, a versarne una parte. Una soluzione potrebbe essere introdurre degli sgravi contributivi, come succede attualmente con i contratti di apprendistato, facendo in modo che una parte dei contributi li versi lo stato, in particolar modo quelli a carico del datore di lavoro (circa il 9%). Attualmente l’agevolazione dei contratti di apprendistato dura 3 anni e fino all’età di 26-28 anni. Però se fossero estesi ad esempio per 10 anni, e per lavori qualificati, allora, dopo 10 anni per il datore di lavoro sarebbe altamente antieconomico liberarsi di un dipendente per far posto ad un altro da addestrare da zero.
E’ ovvio che tale agevolazione should not apply to workers with low skills.
2. Reduce taxes on labor and increase it on the autonomous, so that it is cheaper to hire an employee to use a professional or a craftsman with a VAT. This would be strong against tax evasion, because employees can not escape (or at least evade very little ...). Furthermore, decreasing the number of VAT is likely to increase checks on everyone else. This should be coupled with reform of business taxation, introducing a "tax on companies' special. In fact, today the company of people pay IRAP and IRE members, not all pay the IRES.
3. Eliminate the possibility of working members: all members of all societies must be employed for the same reason above.
4. Reduce taxation in general, in order to decrease the difference between labor costs and payroll received by the worker.
The reform does not please everyone: self-employed and professionals would be disadvantaged and companies with employees would be benefited. But these choices would be purely political.
