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Obbligo dell’organo di controllo per numero dipendenti

La nomina dell'organo di controllo o del revisore è obbligatoria per le società che hanno superato, per 2 esercizi consecutivi (2017 - 2018), il numero di 20 dipendenti occupati in media durante l’anno.
Rif. Decreto Legislativo 14/2019 - Riforma legge fallimentare
Decreto sblocca cantieri (D.L. 32/2019)
L. 55/2019 del 17.06.2019
D.M. 18.04.2005

Parametri che rendono obbligatorio l'organo di controllo

Uno dei parametri da considerare per verificare la necessità di nominare l’organo di controllo o il revisore, secondo la nuova normativa “Allerta Crisi”, riguarda il numero di dipendenti.

Riprendiamo in sintesi quanto già trattato in un nostro precedente articolo:
La nomina dell’organo di controllo o del revisore è obbligatoria se la società:

  1. è tenuta alla redazione del bilancio consolidato;
  2. controlla una società obbligata alla revisione legale dei conti;
  3. ha superato per due esercizi consecutivi almeno uno dei seguenti limiti:
    • totale dell’attivo dello stato patrimoniale: 4 milioni di euro;
    • ricavi delle vendite e delle prestazioni: 4 milioni di euro;
    • dipendenti occupati in media durante l’esercizio: 20 unità.

Per quanto riguarda il punto 3 la verifica dei parametri deve essere eseguita con riferimento ai due anni precedenti (2017 e 2018).

Numero dipendenti e obbligo dell'organo di controllo

Il D.M. 18.04.2005 oltre a fornire le indicazioni per la determinazione della dimensione aziendale ai fini della concessione di aiuti alle attività produttive e si applica alle imprese operanti in tutti i settori produttivi,  definisce le modalità di calcolo dei parametri dimensionali con riferimento al fatturato, totale di bilancio e occupati.

Per occupati si intendono i dipendenti dell’impresa a tempo determinato o indeterminato, iscritti nel libro matricola dell’impresa (ora Libro Unico del Lavoro – Lul) e legati all’impresa da forme contrattuali che prevedono il vincolo di dipendenza, fatta eccezione di quelli posti in cassa integrazione straordinaria.

Calcolo dei dipendenti occupati

Il numero degli occupati corrisponde al numero di unità-lavorative-anno (ULA), cioè al numero medio mensile di dipendenti occupati a tempo pieno durante un anno, mentre quelli a tempo parziale e quelli stagionali rappresentano frazioni di ULA.

Si considerano dipendenti dell’impresa anche i proprietari gestori (imprenditori individuali) ed i soci che svolgono attività regolare nell’impresa e beneficiano di vantaggi finanziari da essa forniti; con riferimento a questi ultimi, gli stessi devono percepire un compenso per l’attività svolta diverso da quello di partecipazione agli organi amministrativi della società.

Al fine del calcolo in termini di ULA il socio che percepisce tali compensi viene considerato una ULA, salvo i casi in cui il contratto che regola i rapporti tra la società ed il socio stesso specifichi una durata inferiore all’anno (in tale circostanza si calcola la frazione di ULA).

Non sono conteggiati gli apprendisti con contratto di apprendistato e le persone con contratto di formazione o con contratto di inserimento.

Il calcolo indicato dal D.M. 18.04.2005 si effettua a livello mensile, considerando un mese l’attività lavorativa prestata per più di quindici giorni solari.

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