The main purpose of company labour agreements is to establish uniform rules which the involved employer and employees must comply with, however, using a mechanism which make it possible to adapt general type regulations to specific situations which meet the real needs of the individual companies. Company bargaining also has the job of regulating the matters it is delegated by the national contract and law, which are not already the subject matter of agreement in other bargaining levels. Therefore, in order to stimulate the stipulation of agreements, the law and national bargaining have envisaged that particular incentives (tax and social security) will be connected to the existence of de-centralised collective bargaining and have introduced elements to guarantee remuneration paid to employees of companies lacking company bargaining.
(Source il Sole 24 Ore)