Tag: labour
Christmas bonus – up to €100 with the thirteenth month’s salary
Law no. 143, published in the Gazzetta Ufficiale on 8 October 2024, which converted Legislative Decree no. 113 of 9 August 2024, the so-called “Omnibus Decree”, confirmed the introduction ...
Read moreConversion of the Performance Bonus: obligations to give notice to supplementary pension funds
In its Response to Application no. 154 of 15 July 2024, the Italian Revenue Agency ruled again on employees’ obligations to give notice to supplementary pension funds (hereinafter “Pension ...
Read moreRevenue Agency: tax treatment of the incentive to leave (“incentivo all’esodo”) for impatriate workers
With Resolution no. 40/E of 23 July 2024, the Italian Revenue Agency provided specific clarification on a question concerning the tax treatment of sums paid as an incentive to ...
Read moreNew regulations on the use of contributions’ relief
Italian Decree-Law no. 19/2024, published in the Italian Official Gazette no. 52 of 2 March 2024, amended the regulations which had applied since 1 July 2007 – following the ...
Read moreGlobal Summit Human Resources (10-11 April 2024 – Pacengo di Lazise)
On 10 and 11 April 2024 we will participate, as exhibitors, in the Global Summit Human Resources, the b2b event that brings together the human resources business community and ...
Read more2024 Budget Law: employment initiatives
On 30 December 2023, Italian Law no. 213/2023, entitled “State budget for the financial year 2024 and multi-year budget for the three-year period 2024-2026” (so-called “2024 Budget Law”), approved ...
Read moreReform of work in sports sector: the INPS issues its operational guidelines
The Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’), with circular no. 88/2023, provided guidance for the management of social security obligations related to the new ...
Read moreNew entry and residence conditions for highly qualified non-EU workers
The Italian Council of Ministers has published in the Italian Official Gazette no. 256 of 2 November 2023, Italian Legislative Decree no. 152 of 18 October 2023, which implements ...
Read moreApplications for the one-off social safety net can now be submitted
As from 15 June, the employers who were forced to suspend their activities due to the floods that hit Emilia-Romagna, Marche and Tuscany can submit a simplified application to ...
Read moreNational Labour Inspectorate (INL): clarifications on the scope of application of the “maxi-penalty” for undeclared work
The National Labour Inspectorate (“INL“), with note no. 856 of 19 April 2022, issued a guide concerning the scope of application of the “maxi- penalty” for undeclared work, regulated ...
Read moreContractual remuneration 2022: INPS publishes the instructions for social security purposes
In circular no. 12 of 26 January 2022, INPS explained the scope of application of Ministerial Decree 23 December 2021, which identified the contractual remuneration to be used for ...
Read moreFailure to set a fixed-term contract deadline: the relationship is open-ended ab origine (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, February 2022)
In its ruling no. 37905 of 2 December 2021, the Court of Cassation ruled on the sanctions provided for cases where there is a failure to include a deadline ...
Read moreDeprivation of duties gives rise to the right to compensation for pecuniary and professional damages (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, December 2021)
In its ruling no. 31182 of 2 November 2021, the Court of Cassation ruled on compensation due to deprivation of duties assigned to the employee, in violation of Art. ...
Read morePublic sector disciplinary proceedings and independence from criminal judgments (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, November 2021)
In its ruling no. 25901 of 23 September 2021, the Court of Cassation dealt with the case of a dismissal of a female civil servant after disciplinary proceedings were ...
Read moreVideo surveillance and remote controls: the Jobs Act has maintained the sanctions regime of the Workers’ Statute (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, October 2021)
The Court of Cassation, in ruling no. 32234 of 23 April 2021, held that the sanctions regime laid down by Italian Law no. 300/1970, concerning the remote control of ...
Read moreInland Revenue: a foreign entity without a permanent establishment in Italy doesn’t have withholding agent responsibilities
Answering to question no. 449/2021, the Inland Revenue expressed its opinion on the duties of a foreign entity without a permanent establishment in Italy as a withholding agent. Answering ...
Read moreDiscount cards for employees, the reason why it does not produce taxable income: the Inland Revenue’s opinion (Agendadigitale.eu, 31 May 2021 – Nunzio Lena, Andrea Di Nino)
The Inland Revenue was asked to express its opinion following a question submitted by a retail clothing company that entrusts production to third parties. The company believes it is ...
Read moreWorkers unable to use the company canteen are entitled to meal vouchers (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, maggio 2021)
The Court of Cassation, in ruling no. 5547 of 1 March 2021 stated that an employee who cannot use the company canteen for service reasons is entitled to a ...
Read moreSmart working: meal vouchers are still exempt (Agendadigitale.eu, 15 March 2021 – Nunzio Lena, Andrea Di Nino)
The Inland Revenue, in its answer to question no. 123 of 22 February 2021, clarified the tax and social security payment for meal vouchers received by smart working employees. ...
Read moreInternal company selection procedures binding for the employer (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, February 2021)
The Supreme Court of Cassation, by Order no. 28141 of 14 December 2020, stated that a selection procedure used by an employer to fill professional positions constituting career advancement ...
Read moreIntra-corporate transfer – National Labour Inspectorate clarifications
The National Inspectorate of Labour, with the note no. 1057/2020, has provided clarifications on the conditions to enter and reside in Italy as part of “Intra-Corporate Transfers” or “ICT”) ...
Read moreMeal vouchers: Cassation rules they can be unilaterally revoked (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, October 2020)
The Supreme Court of Cassation, by Order no. 16135 of 28 July 2020, confirmed that meal vouchers do not constitute remuneration and, consequently, the employer may suspend their monthly ...
Read moreCorporate Welfare Bonus-related Plans – Inland Revenue Resolution
With Resolution no. 55/E/2020, of 25 September, the Inland Revenue responded positively to a request submitted by a Company intending to activate a Welfare plan using two separate company ...
Read moreEmergency extension prolongs simplified smart working
Decree Law no. 125 of 7 October extended the current COVID-19 pandemic emergency to 31 January 2021. The previous deadline was 15 October 2020. Simplified smart working follows a ...
Read moreDecree-Law 111/2020: regulatory changes Leave and Smart Working field
The Official Gazette No. 223 published (on 8 September 2020) the Decree Law 111/2020 entitled “Urgent provisions to tackle the unavoidable need for funding and support for the start ...
Read moreOccasional Employment
Pursuant to the repeal of the so called “ancillary casual labour” implemented through the Law Decree 25/2017, lawmakers introduced the so called “occasional employment” provision. In particular, art. 54-bis ...
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