With its resolution no, 83/E/10 the Agenzia delle Entrate (Italian Tax Authority) in relation to the possibility of applying the substitute tax of 10% on all sums paid for nighttime work, as well as overtime “correlated to increases in company productivity”, has confirmed the possibility of applying a substitute tax of 10% on all sums paid for nighttime work for the years 2008 to 2010, for both hourly wages and overtime pay, regardless of whether occasional or ordinary work performed at nighttime (both shift and non-shift workers). For the years 2008 and 2009 companies, upon specific application made by the worker, are required to issue the worker a certificate which states that any sums paid, even if potentially eligible for tax abatement, were not subject to application of the 10% substitute tax, but ordinary taxation. Employees can recover the extra taxes paid with this certificate.
(Il Sole 24 Ore)