There are two possible times for obtaining a refund of taxes paid on sums received by workers during the 2008/2010 period for nighttime and overtime work. The first at the time of the year-end adjustment operations, while for the credit accruing in the years 2008 and 2009 when tax returns are prepared for the current year, i.e. July 2011. The joint circular letter no. 47/2010 (Ministero del Lavoro – Italian Ministry of Labour and Agenzia delle Entrate – Italian Tax Authority) clarifies, with retroactive effect, which sums are eligible for a tax abatement. The position is extremely open, the following sums are eligible for a tax break: 1. for overtime. The circular letter explains that Resolution no. 83/2010 was not intended to classify overtime work as such as eligible for a tax break, but only overtime related to productivity parameters; 2. for nighttime work. All wages paid for this purpose are eligible for a tax abatement; 3. as indemnity or increase for shift work as long as this organisational model is per se a form of organisational efficiency.
(Il Sole 24 Ore)