03.082021

Right to remuneration for the time spent by workers changing in and out of their uniform (uniform time): the main guidelines (Corriere delle Paghe de Il Sole 24 Ore, 3 August2021 – Andrea Di Nino, Antonello Gerardi)

There is much case law on the remuneration of the time spent by the worker for changing in and out of their uniform (uniform time). Please note that Article 1, paragraph 2 of Legislative Decree no. 66/2003 defines working time as “any period during which the worker is at work, at the employer’s disposal and…

03.082021

Hiring with an apprenticeship contract and tax exemption: INPS clarifications (Corriere delle Paghe de Il Sole 24 Ore, 3 August 2021 – Roberta De Felice, Antonello Gerardi)

In circular no. 87/2021, INPS clarified the total exemption from social security contributions for first-level apprenticeship contracts signed in 2020-2021 by employers who hire up to nine employees. Before analysing the circular’s provisions, we provide a brief overview of this type of contract and its features. Apprenticeships for professional qualification and diploma, upper secondary education…

08.042021

Inps contributions for SRL’s managing partners – Court of Cassation order (Agendadigitale.eu, 8 April 2021 – Nunzio Lena, Andrea Di Nino)

The Court of Cassation, in its order no. 1759 of 27 January 2021, clarified the double contribution to be paid by those who are, simultaneously, partners and directors of limited liability companies having a corporate purpose classifiable under the tertiary sector. According to INPS practice and the prevailing case law since 2011, the managing partner…

26.032021

Tax regime for repatriated workers: taxpayers returning following posting abroad (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, March2021)

The Italian Tax Authority, in its answer to question no. 42 of 18 January 2021 provided guidance on the special regime’s applicability for repatriated workers under Art. 16 of Legislative Decree no. 147/2015, “Internationalisation Decree”, particularly returning from posting abroad. By introducing an ad hoc tax regime, the decree provided self-employed workers and employees with…

21.122020

Performance bonus: achievement of incremental objectives and timeframe for verifying them (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, December 2020)

The Italian Tax Authority, through its answer to question no. 550/2020 published last 23 November, provided its position, within the more general area of detaxation of the performance bonus, regarding achievement of increasing objectives set by the employer as a condition for distributing a detaxed performance bonus and, specifically the time to verify achievement of…

17.012020

New Italian Law Provision applicable to the service contracts

We would like to inform you that as from January 1st, 2020 new tax obligations have been introduced on companies involved in procurement – services contract and subcontracting contracts. In detail, on the basis of the aforementioned law provision, the Principal of such contracts shall: require to each supplier and sub-supplier the delivery of the…

14.092017

Renewal of the National Collective Bargaining Agreement (CCNL) for Metalworking and Mechanical Engineering – MètaSalute for all employees

It is reminded that in force of the provision established in article 16, in the draft renewal agreement of the National Collective Bargaining Agreement (CCNL) for Metalworking and Mechanical Engineering and the installation of plants signed on 26 November 2016, effective from 1 October 2017, integrative health care assistance is extended to all employees by…