European Court of Justice: minimum wages among mandatory clauses

In the European Court of Justice’s 15 July 2021 ruling on two separate proceedings, it has observed that the rules concerning the country’s minimum wage by which the posted worker habitually carried out their activities could not be derogated from by agreement. Case C–152/20 Two workers sued their employer before the relevant Romanian court to…


Posting and compulsory communications – ministerial decree published

Italian Legislative Decree no. 136/2016 (the “Decree“), implementing the European Directive 2014/67/EU, regulates transnational posting of workers as part of service provision. Article 10 of the Decree places several administrative obligations on the foreign company (“the Posting Company“) that intends to post one or more workers to a company based in Italy (“the Host Company“)….


Re-employment contract: INPS publishes first operating guidelines on contribution exemption (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, August 2021)

In circular no. 115 of 2 August 2021, INPS has provided the first practical operating instructions for employers benefiting from the contribution exemption under the re-employment contract introduced by art. 41 of Decree Law 25 May 2021, no. 73, converted with amendments, by Law no. 23 July 2021, no. 10 ( “Support Decree-bis”). This Circular…


Brexit: new INPS clarifications

Following the withdrawal of the United Kingdom and Northern Ireland from the European Union and applying the Trade and Cooperation Agreement (TCA) and the Protocol on Social Security Coordination (PSSC), with circular no. 98 dated 8 July 2021, INPS has provided operating instructions on social security and how to exchange information between social security institutions….


Inland Revenue: clarifications on the tax payments on wages received by workers seconded to China and returned to Italy due to the epidemiological emergency

Answering question no. 458/2021, the Inland Revenue expressed its opinion on tax on remuneration paid to employees posted to China who, due to the Covid-19 health emergency, continued to smart work from Italy. The facts In its capacity as a withholding agent, the Company requested clarification from the Inland Revenue about the correct tax payments…


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…


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…


Inland Revenue: tax relief for professional footballers

In its answer to question no. 447/2021, the Inland Revenue examined the question raised by an Italian football club playing in the top league, which asked for clarifications on the requirements and application scope of the special regime for repatriated workers applied to professional sportsmen. The company hires its players under employment contracts governed by…


Smart working and expenses reimbursement: the Inland Revenue’s opinion (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, June 2021)

In several answers to questions, the Italian Inland Revenue has expressed its opinion on the tax treatment of sums paid as reimbursement of expenses to smart working employees. Notably, there were three answers to the question at hand – i.e. no. 314/2021, no. 328/2021 and no. 371/2021. The tax authority reviewed the legislation that defines…


Fixed-term contracts during the emergency: INL’s clarifications

The severe repercussions for the economy and employment relationships caused by the Covid-19 epidemic emergency have made it necessary to introduce specific provisions on fixed-term contracts. These measures are mainly exceptions to the regulatory provisions under Decree-Law 87/2018 ( Dignity Decree) to encourage open-ended contracts, it has profoundly redefined fixed-term contracts by introducing specific reasons…