29.122010

Conventional remuneration updated

The decree establishing 2011 conventional remuneration for individuals working abroad was published in the Italian Official Gazette no. 300 of 24 December 2010. The decree establishing 2011 conventional remuneration for individuals working abroad was published in the Italian Official Gazette no. 300 of 24 December 2010. These values must be used to calculate the contributions…

29.122010

INPS: summary memo on the rules for year-end checks

in INPS

By issuing Memo No. 162/2010, INPS has provided instructions for employers to use in making the reports for December 2010 or January and February 2011. By issuing Memo No. 162/2010, INPS has provided instructions for employers to use in making the reports for December 2010 or January and February 2011. One of the most important…

29.122010

INPS: bonus on defined-term contracts for hiring employees on availability lists

in INPS

In its Notice No. 32661/2010, INPS has announced that hiring workers included on availability lists for defined-term contracts, including for contracts of longer than one year, for one of the reasons set forth under article 1 of Legislative Decree No. 368/2001 gives the employer the right to use the special terms for contributions described in…

29.122010

Taxation on TFR (Italian termination benefits) exceeding 1.5 million euro

With Italian Ministerial Decree of 29 October 2010, published in Italian Gazette no. 300 the 15% solidarity contribution on maximum TFR amounts has been regulated – enacting article 1, paragraph 222, of Italian Law no. 296/2006. With Italian Ministerial Decree of 29 October 2010, published in Italian Gazette no. 300 the 15% solidarity contribution on…

24.122010

Tax returns debut of CUD and 730 return form

The definitive CUD and 730 tax return forms have been published. In particular, the certification that employers will have to issue to workers by next 28 February 2011 contains important new features. The definitive CUD and 730 tax return forms have been published. In particular, the certification that employers will have to issue to workers…

17.122010

Tax abatement for overtime and incentive pay: lower income limits for 2010

A combined reading of the various laws regarding tax abatements for overtime and incentive pay, shows that verification of the income possessed by an employee in 2009, A combined reading of the various laws regarding tax abatements for overtime and incentive pay, shows that verification of the income possessed by an employee in 2009, for…

15.122010

Debut of work stress test

Starting on 1 January 2010 all companies of all sizes – public and private – must perform, in accordance with Italian Legislative Decree no. 81/08, an assessment of all company risks, including the risk related to connected work stress. Starting on 1 January 2010 all companies of all sizes – public and private – must…

15.122010

Extension of Derogation for Cassa Integrazioni Guadagni (redundancy benefits) for 2011

The derogation of the redundancy benefits, since its introduction with the “anti-crisis” decree (Italian Legislative Decree no. 185/08, converted into Italian Law no. 2/09) has been the only instrument enterprises can use which are normally excluded from applying the redundancy benefits due to the type of employment contract, company sector or company size. The derogation…