INPS (Italian Institute of Social Security): in the event of failure to pay advance on indemnity warning is sent

INPS, with its message no. 28997/2010, reiterates that, in the event of an assessment, if a company which is a going concern, has expressly refused to advance indemnity for sick leave, maternity leave, time off and extraordinary time off the employer will be formally warned (by registered and certified e-mail) to pay the benefit due

INPS, with its message no. 28997/2010, reiterates that, in the event of an assessment, if a company which is a going concern, has expressly refused to advance indemnity for sick leave, maternity leave, time off and extraordinary time off the employer will be formally warned (by registered and certified e-mail) to pay the benefit due, and notify INPS of such payment at the same time within 30 days from receiving the warning. If such deadline is not met, INPS shall pay with “maximum promptness”.

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Tax returns: postponement of monthly 770 return

The director of the Agenzia delle Entrate (Italian Tax Authority) Attilio Befera, in declaring the currently available forms inadequate, has speculated on extending the requirement for the monthly 770 return.

The director of the Agenzia delle Entrate (Italian Tax Authority) Attilio Befera, in declaring the currently available forms inadequate, has speculated on extending the requirement for the monthly 770 return. This experiment – which should start in January 2011 – may be postponed until 2012. This postponement will be contained in the Italian “Milleproroghe” Legislative Decree (legislative decree granting extensions for various legal deadlines).

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INPS: the country of last employment pays the indemnity

INPS, with its message no. 28706/2010, has clarified that, following the enactment of the new Regulation 883/04/EC the country of last employment continues to pay unemployment benefits to a worker who moves to another Member State in search of a job.

INPS, with its message no. 28706/2010, has clarified that, following the enactment of the new Regulation 883/04/EC the country of last employment continues to pay unemployment benefits to a worker who moves to another Member State in search of a job. Maintenance of the right to the benefit no longer requires  the payment on behalf of the Country where the benefit accrued, as under previous laws.

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INAIL (Italian Institute for Insurance against Industrial Injuries): clarifications on the “maxi-fine” against black market work

INAIL, with its note no. 7918/2010 underlines the new features introduced by the so-called “Collegato Lavoro” (Law 183, new labour laws) and, in particular, underlines that an Emens electronic report prevents the employer from receiving a fine from 1,500 to 12,000 euro for each irregular employee (more than 150 euro for each day).

INAIL, with its note no. 7918/2010 underlines the new features introduced by the so-called “Collegato Lavoro” (Law 183, new labour laws) and, in particular, underlines that an Emens electronic report prevents the employer from receiving a fine from 1,500 to 12,000 euro for each irregular employee (more than 150 euro for each day). Since the fines are not applicable if previous contribution requirements were complied with showing the willingness of the employer not to hide the employment, even in the case of a lack of correspondence between the job duties and the worker’s qualification. Therefore, all employment situations for which there is no contribution requirement, such as casual work or apprenticeships, risk being excluded from this opportunity.

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INAIL: clarifications on ancillary occasional professional services

INAIL, with its note no. 6464/2010, concerning ancillary occasional professional services, explained that the value of a work voucher does not necessarily refer to an hour of service.

INAIL, with its note no. 6464/2010, concerning ancillary occasional professional services, explained that the value of a work voucher does not necessarily refer to an hour of service. This is due to the fact that there is no specific legal reference that links the work voucher to a minimum hourly wage. Therefore, the determination of the remuneration is left up to the autonomy of the customer and service provider, who shall be free to contract the remuneration in relation to both a unit of time and achievement of a result. The Institute also explained that the communication indicating start of the service needs to be performed only once even if the service is performed on a weekly, monthly or annual basis and even if there are days within the period when the service is not provided. Therefore, the need to send a communication for each work episode is excluded and the customer needs to make the appropriate variations only if the previously communicated period changes.

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Stability law: Cig (redundancy scheme) with company training confirmed for 2011

The amendment to the stability law (currently up for approval in the House of Deputies), includes, among other changes, the extension for all of 2011 of the possibility for companies to use workers earmarked for redundancy schemes (Cigo and Cigs) in professional requalification or training programmes which can include production activities connected with their learning.

The amendment to the stability law (currently up for approval in the House of Deputies), includes, among other changes, the extension for all of 2011 of the possibility for companies to use workers earmarked for redundancy schemes (Cigo and Cigs) in professional requalification or training programmes which can include production activities connected with their learning. Therefore, for next year as well workers can be involved in company training projects. The employer will pay the difference between the government benefits and the worker’s wages.

In addition to the above, the same text requires for 2011:

       the extension of redundancy, unemployment and special unemployment schemes, including without interruption, as long as there are government agreements and the duration is not longer than 12 months; in this situation the progressive reduction of benefits has been confirmed (10% in the event of first extension, 30% for second extension and 40% for subsequent extensions);

       confirmation of authorisation to INPS regarding advance of redundancy benefits by means of exemption;

       requirement of extraordinary redundancy and unemployment benefits for employees of commercial enterprises with more than 50 employees;

       possibility of registering workers of companies with fewer than 15 employees on the unemployment lists, who have been dismissed for justified objective reason, connected with the reduction, transformation or sale of the activity or work;

       extension of the increase of the amount of the benefit for defensive solidarity contracts, equal to 80% rather than 60%;

       the confirmation of the maximum extraordinary redundancy benefits by means of exemption, equal to 24 months.

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Severance pay: set the coefficient of October for the T.F.R.

The appreciation rate for severance indemnities (T.F.R.) contributions, accrued at 31 December 2009, amounted to 2.354566%.

The appreciation rate for severance indemnities (T.F.R.) contributions, accrued at 31 December 2009, amounted to 2.354566%.

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INPS: uniting contributions only by payment

INPS, with its circular letter no. 142 of 5 November 2010, provided new instructions for obtaining unification of contributions explaining, in particular, that as of 1 July 2010 this operation is no longer free.

INPS, with its circular letter no. 142 of 5 November 2010, provided new instructions for obtaining unification of contributions explaining, in particular, that as of 1 July 2010 this operation is no longer free.

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