19.042021

Contribution exemptions under the age of 36: INPS clarifications

With circular letter no. 56 of April 12, 2021, INPS has provided the first clarifications regarding the exemption from contributions for employers who hire employees under the age of 36 with an open-ended term employment contract or change from a fixed term to an open-ended employment, according to the 2021 Budget Law provisions. The amount…

15.032021

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…

26.012021

Public Administration non-recruitment – employee unentitled to the social security position update (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, January 2021)

The Supreme Court of Cassation, by Order no. 25225 of 10 November 2020, affirmed that, if there is an unlawful infringement of a right to be employed by a public administration, the injured employee is entitled to compensation for loss of remuneration, but not for the loss of their social security position with the general…

25.012021

Extension of wage subsidies included in the 2021 Budget Law

Following the continuation of the state of emergency, the 2021 Budget Law extended the COVID wage subsidies for a further 12 weeks. These 12 weeks must be between 1 January 2021 and 31 March 2021 for Temporary Redundancy Fund payments and (ii) 1 January 2021 and 30 June 2021 for Ordinary Allowance and Exceptional Redundancy…

21.012021

The 2021 Budget Law: social security contribution exemptions overview

The 2021 Budget Law continues to focus on social security contributions, to generate employment and ensuring greater company liquidity. Below is a brief overview of the main legal exemptions. Social security contribution exemption for companies that do not apply for COVID-19 emergency wage subsidies. The August Decree introduced a social security contribution exemption, available until…

20.102020

Dismissal due to age limit: obligation to give contractual notice

The Supreme Court of Cassation, under Order no. 18955 published on 11 September 2020, stated that in cases of dismissal due to reaching the age limit, the employee is due notice or related pay in lieu. Facts The case facts concern an employee, classified as a manager, to whom the National Collective Labour Agreement (CCNL)…

27.092010

Pension funds and advances against TFR (Italian termination benefits)

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 recent reforms in pension laws, the most recent introduced with Italian Legislative Decree no. 78/2010 have made restrictive…

30.082010

Supplementary pension: Covip standardizes the procedures

Covip (the Pension Fund Supervision Commission) has taken steps to standardize the procedures relating to forms and communications but also registration and payment of the related contribution to supplementary pension. Covip (the Pension Fund Supervision Commission) has taken steps to standardize the procedures relating to forms and communications but also registration and payment of the…