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INFERMIERI DELLE STRUTTURE PRIVATE ACCREDITATE: NUOVI CHIARIMENTI SUL LAVORO STRAORDINARIO


L?"Agenzia delle Entrate, con la FAQ del 28 luglio 2026, fornisce indicazioni operative sul trattamento fiscale dei compensi per lavoro straordinario degli infermieri dipendenti dalle strutture sanitarie e sociosanitarie private accreditate.Il chiarimento riguarda in particolare le modalità di versamento dell?"imposta sostitutiva prevista dalla normativa e l?"individuazione dei relativi codici tributo. L?"imposta sostitutiva si estende al settore privato accreditato La disciplina è stata ampliata dalla legge di Bilancio 2026. L?"articolo 1, comma 944, della legge n. 199/2025 ha infatti esteso anche agli infermieri dipendenti di strutture sanitarie e sociosanitarie private accreditate l?"imposta sostitutiva già prevista per i compensi relativi al lavoro straordinario degli infermieri del Servizio sanitario nazionale.L?"estensione interessa gli infermieri impiegati presso strutture sanitarie private, nonché presso RSA e altre strutture residenziali e socio-assistenziali. Per il versamento restano validi i codici tributo già istituiti Sul piano operativo, l?"Agenzia precisa che non è necessario individuare nuovi codici tributo.La disposizione introdotta dalla legge di Bilancio 2026, infatti, non istituisce una nuova imposta sostitutiva, ma amplia l?"ambito dei soggetti ai quali si applica un?"imposta già esistente. Di conseguenza, per il versamento dell?"imposta sostitutiva sui compensi per lavoro straordinario degli infermieri del settore privato accreditato devono essere utilizzati i codici tributo già istituiti con la Risoluzione n. 7/E del 31 gennaio 2025. Fonte: https://www.agenziaentrate.gov.it
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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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