Busta paga gennaio 2026 voci 890 e 891

Buongiorno, nell'elaborare la busta paga di gennaio 2026 mi sono accorto che compaiono due voci ulteriori "890" e "891" che però risultano non valorizzate con alcun numero.
L'adeguamento del trattamento economico al nuovo CCNL 2026 l'ho personalmente già considerato facendo i calcoli nella sezione "trattamento economico" dell'applicativo per cui mi chiedevo se vi fosse un modo per eliminare dalla busta paga queste due voci che, almeno nel mio caso, risultano vuote.

Grazie in anticipo per il supporto 

Buongiorno,

il comma 7 dell'art. 1 della Legge di Bilancio 2026, introduce una misura fiscale che prevede la detassazione degli incrementi retributivi legati ai rinnovi dei contratti collettivi.

Quindi, ad esempio, i 40 euro previsti dal rinnovo contrattuale dello scorso novembre 2025 e dovuti ai collaboratori conviventi inquadrati al livello BS non saranno assoggettati alle aliquote irpef progressive 23% ma ad una aliquota ridotta del solo 5%.

Le voci 890  e 891 indicano quindi la quota mensile e la quota progressiva di tali importi defiscalizzati, che variano in base alle ore lavorate, in modo da far capire come si forma il valore nella dichiarazione sostitutiva della CU che, forse avrà già visto, è stata aggiornata principalmente per esporre questi dati.

Rimango a sua disposizione per ogni chiarimento.

Il mio caso concreto è il seguente: ho una colf che è già ampiamente sopra il superminimo ma abbiamo comunque concordato di recepire da gennaio 2026 il 50% degli incrementi retributivi del CCNL che, se ho capito bene, possono essere assorbibili da superminimo (dunque 20€ sui primi 40€ previsti dal 2026).
Perchè sotto la voce 891 (Incr. CCNL Mese) c'è un importo maggiore di 20€ (nel mio caso €43,75)?  
E, seconda domanda, vuol dire dunque che su questi €43,75 mensili lordi per tutto il 2026 pagherà solo il 5%? 
Faccio tutte queste domande perchè chiaramente dovrò rappresentare tutto alla mia collaboratrice domestica.

Grazie ancora

Buongiorno,

manca ancora la circolare dell'Agenzia delle Entrate che potrà aiutare a risolvere i numerosi dubbi. Nel frattempo abbiamo l'esigenza di riuscire ad archiviare il dato per i lavoratori che interrompono il rapporto nel corso del mese di gennaio e possibilmente evitare dei ricalcoli.

Fortunatamente il datore di lavoro domestico non è sostituto d'imposta, pertanto dovrà limitarsi ad emettere una dichiarazione sostitutiva della CU utile alla dichiarazione dei redditi da effettuare nel 2027. 

Dopo quanto premesso, l'articolo di legge che definisce l'agevolazione è il seguente: "Al fine di favorire l'adeguamento salariale al costo della  vita e di rafforzare il legame tra produttivita' e salario, gli incrementi retributivi corrisposti ai lavoratori dipendenti nell'anno  2026, in attuazione di rinnovi contrattuali sottoscritti dal 1°  gennaio  2024 al 31 dicembre  2026 sono  assoggettati, salva  espressa  rinuncia scritta  del  prestatore  di  lavoro,  a  un'imposta  sostitutiva dell'imposta sul reddito delle persone fisiche e delle  addizionali regionali e comunali pari al 5 per cento".

A seguito del rinnovo dello scorso novembre, l'incremento retributivo costituito dell'aumento della paga base più la rivalutazione ISTAT vengono corrisposti al lavoratore e quindi momentaneamente il dato viene archiviato per intero. Diversamente si potrebbe avere il paradosso che due lavoratori con pari stipendio ma di cui uno aveva un superminimo assorbibile completamente assorbito perchè coincidente con l'aumento di gennaio 2026, ricevono un netto diverso solamente perchè nel passato il secondo aveva goduto di un acconto sui futuri aumenti...

Attendiamo però la risposta dell'Agenzia per la circolare che, sembra, arriverà a fine febbraio.

Grazie mille, 

questo allora potrebbe voler dire che potrei momentaneamente emettere la busta paga di gennaio alla mia collaboratrice domestica in via "provvisoria" e poi riemetterla in definitivo tra qualche mese allorchè l' applicativo abbia "recepito" la circolare dell'Agenzia delle Entrate e dunque la voce 891 segni l'importo corretto?

Buongiorno,

le voci 890 e 891 non hanno alcun impatto sul netto e pertanto non vi sarà riemissione di busta paga o necessità di intervento da parte dell'utente.

Nel caso l'agenzia delle entrate interpreti in modo difforme da quanto ad oggi ipotizzato, effettueremo noi di webcolf dei calcoli centralizzati per sistemare il dato in modo corrispondente.

L'unica necessità sarà quella di riemettere la dichiarazione sostitutiva CU per i lavoratori che nel frattempo hanno concluso il rapporto.

Cordiali saluti. 

Grazie sempre delle veloci risposte.

Non riesco però a capire la cosa seguente: se devo emettere a gennaio 2026 una busta paga in cui la voce 891 riporta X€ (e le buste paga successive porteranno anche un progressivo mensile), e, se ho capito bene, tale valore di X€ si basa su numeri che potrebbero differire da quanto stabilirà l'Agenzia delle Entrate, allora mi sembra di intuire che quell'importo riportato sotto la voce 891 (anche se è un importo "figurativo" che non ha impatto sul netto mensile) è necessario che cambi in busta paga, anche solo a titolo di mera "rappresentazione". Posto che ancora mi sfugge la "matematica" che c'è dietro.

Come immaginerà, tutte le mie domande originano dal fatto che dovrò spiegare alla collaboratrice domestica queste nuove voci che, al momento, personalmente non comprendo a fondo.

Grazie mille del riscontro 

Buongiorno,

per un esempio di calcolo ed una spiegazione dettagliata, la rimanderei al nostro articolo sull'argomento.

Di seguito il link:
www.webcolf.com/ultime-news/884-defiscalizzazione-degli-aumenti-contrattuali-e-delle-maggiorazioni-per-lavoro-notturno-e-festivo.html

Se non è chiaro qualche aspetto, rimango a disposizione.

Buongiorno e grazie ancora, 

ho preso visione del link riportato ma i calcoli ancora fanno fatica a tornarmi.

Prendiamo il mio esempio, ho una colf inquadrata come BS, che dunque in base alle nuove paghe prende 7,45 l'ora vs. 7,1 ante gennaio 2026 (quindi una differenza di 0,35 centesimi all'ora)

Se moltiplico questo valore per le ore lavorate nel mese di febbraio (i.e. 120, prese direttamente dal calcolo del cedolino di febbraio), ho un valore di 42 euro, e non il 45,08 riportato in busta paga.

Ho riportato tutto nello screenshot sotto, sicuramente sbaglierò io qualcosa, ma cosa? Stessa discrasia sembra esserci su gennaio 2026. 

Grazie ancora in anticipo per tutte le delucidazioni

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