The recent reforms in pension laws, the most recent introduced with Italian Legislative Decree no. 78/2010 have made restrictive modifications to the rules for obtaining a pension and sharp decreases in the amount of the benefit. The insufficiency of the pension system resulted in the adoption of policies for the development of a so-called “second tier”, meaning supplementary pension funds, financed with the entire amount of the termination benefits of the registered workers. However, it is necessary to underline that the law has set up a series of services to be provided by pension funds to assist workers experiencing financial difficulties (purchase of the main dwelling for the worker and his/her children, medical expenses and other unspecified expenses up to a limit of 30%). In fact, in a similar manner to what occurs with TFR it has been established that, if certain conditions occur, the fund advances to workers part of the accumulated amount, which can be later reinstated in order not to completely compromise its main function. In addition, before retiring, it is possible to include situations for pension purposes and for a nominal payment such as termination of a job with unemployment between 12 and 48 months, or if the employer used redundancy or unemployment schemes.
(Il Sole 24 Ore)
INPS, with its message no. 19684 of 28 July this year, publicised the creation of a “payment plan” web application, i.e. a new tool, currently being tested, for companies with employees so that these companies can obtain a short-term extension on their INPS payments referred to the amounts of monthly contributions not paid by the normal deadline of the 16th of the month following the pay cheque month. By using the INPS electronic services section companies can ask to have these amounts paid in instalments for a total of four months, with the possibility of using this option up to a maximum of two times during a calendar year. Not more than six instalments can be requested with the web application and they must be paid within the year accrued; in addition, the amount of each instalment cannot be less than 100.00 euro. Lastly, failure to meet the deadlines will result in termination of the payment plan and the amount due will be turned over to tax collectors.
(Il Sole 24 Ore)
The appreciation rate for severance indemnities (T.F.R.) contributions, accrued at 31 December 2009, amounted to 2.159794%.
(Il Sole 24 Ore)
With its circular letter no. 119/10 INPS provides instructions on the procedures for sending medical certificates to the Certified E-mail box (PEC) indicated by the employer, as an additional procedure envisaged by Italian Ministerial Decree of 26 February 2010. Following recent changes to the law, ill workers who have the right to an economic indemnity from Inps are no longer required to send Inps the medical certificate, except in cases where it is impossible to send it electronically, however workers are still required to send or transmit (by registered post with return receipt) the employer the medical certificate in printed form given to them by their doctor, within two days from when it is issued. However, this obligation is not required if the employers use the new service made available by Inps: sending the medical certificates to a previously indicated certified e-mail box.
(Il Sole 24 Ore)
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)
Inland Revenue Office Resolution no. 83/2010 establishes that the remuneration for nighttime work must be subject to a tax abatement (as per article 2, Italian Legislative Decree no. 93/2008) of the entire amount: i.e. for the ordinary amount and for any overtime due by contract. There are no deviations to this, therefore this benefit is due to all workers regardless of their qualification and the frequency of their nighttime work. The other new feature is that workers can recover this benefit retroactively, starting from July 2008. For this purpose it is necessary to submit amended returns for the years in question or a request for a refund to the competent Agenzia delle Entrate office.
(Il Sole 24 Ore)
INAIL, with its note no. 6275/2010 has provided explanations on the new features regarding occupational illnesses, highlighting the differences compared to the lists used to date.
(Il Sole 24 Ore)
INPS, with its message no. 2180/2010, has provided operating instructions for the procedure for requesting cassa integrazione in the territories of Abruzzo. This is due to the fact that the Italian interministerial decree no. 53256/2010 assigned 60 million euro for financing the benefits for supporting income.
(Il Sole 24 Ore)