Video 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)

in Labour

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 workers caused by video surveillance systems, has been maintained following the enactment of the Jobs Act. In particular, in the case in question an employer set…


Discount 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)

in Labour

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 essential to involve its employees in the sales of marketed products. Accordingly, it undertook a series of initiatives involving staff to strengthen its brand and market…


Smart 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. The tax authority expressed a favourable opinion on exempting meal vouchers for employees working remotely. The question addressed A bilateral organisation asked the Inland Revenue to…


Internal company selection procedures binding for the employer (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, February 2021)

in Labour

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 represents a “contractual offer” to potentially interested recipients. As part of private employment relationships, the employer must manage the selection procedure and identify the employees deserving…


Intra-corporate transfer – National Labour Inspectorate clarifications

in Labour

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”) for non-EU workers, under art. 27-quinquies of Legislative Decree no. 286/1998, also known as the “Consolidated Immigration Act.” Specifically, this provision, with Legislative Decree no. 253/2016…


Meal vouchers: Cassation rules they can be unilaterally revoked (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, October 2020)

in Labour

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 distribution to employees at any time, including unilaterally. The facts of the case involve a worker who instituted legal proceedings against his employer, aimed at having…


Corporate Welfare Bonus-related Plans – Inland Revenue Resolution

in Labour

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 regulations under which employees would be granted a Welfare credit to be used through a specific web platform, upon achievement of a minimum turnover target. The…


Emergency extension prolongs simplified smart working

in Labour

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 different timeline from the emergency extension. Previous provisions of the “Relaunch” Decree, stated that simplified smart working is to be extended until 31 December 2020. Until…