With its answer to question no. 740/2021, the Inland Revenue has provided clarifications on the dematerialisation of expenses claims produced by employees on business trips. The requesting company wanted to completely dematerialise expenses claims produced by its employees on secondment, which allows their “creation, control, accounting and storage in a fully digitalised format.” The creation…

The Court of Cassation, in ruling no. 21793 of 29 July 2021, stated that self-employed but continuous journalistic activity and under certain conditions implies the existence of an employment relationship. The facts of the case involved a self-employed woman taking legal action to obtain verification of the existence of an open-ended employment relationship with a…

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…

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…

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…

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…

With the approach of the year-end adjustment operations, the tax treatment of policies entered into by employers to cover the risk of contracting COVID-19, in favour of their employees, represents a very topical issue. On the point, it is noted that the Revenues Agency has intervened with circular no.11/E/2020. The Agency clarified that premiums paid…

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…

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…