15.102010

For transferred EU workers the Italian rules are valid; foreign regulations are applicable for income subject to social security taxation

The Ministry of Labour with its reply no. 33/2010, explained that employees of EU companies who work in Italy must receive economic and legal remuneration in line with the conditions envisaged for Italian workers. The Ministry of Labour with its reply no. 33/2010, explained that employees of EU companies who work in Italy must receive…

20.072010

Ministry of Labour: Tax exemptions with company transfers

In response to rulings 20/10, the Ministry of Labour, confirmed that in the case of a company transfer, tax exemptions under art. 8, paragraph 9, of Law 407/90 are passed from the transferor to the transferee for the balance up to and including the termination of contract date. In response to rulings 20/10, the Ministry…

06.112009

Italian Labour Ministry: the TFR is neutral for the defensive job-security agreements’ calculation

The Italian Labour Ministry, with the memo n. 16582/09, has specified that the TFR (trattamento di fine rapporto) doesn’t fall within the monetary base on which is calculated the additional contribution stated for the defensive job-security agreements (contratti di solidarietà), stipulated by the enterprises in out of the temporary layoff extraordinary intervention (CIGS). The Italian…