06.052021

Non-competition agreement: tax and social security profiles (Corriere delle Paghe de Il Sole 24 Ore, 6 May 2021 – Roberta De Felice, Andrea Di Nino)

Article 2125 of the Civil Code defines a non-competition agreement as restricting “the employee’s activities, after contract termination.” The agreement is a valuable tool for the parties to mutually govern fundamental aspects of employment relationship termination in some circumstances (for example, for high professionalism and specialisation). This agreement restricts the employee’s right to carry out…

28.042021

Parental Leave 2021: INPS clarifications

in INPS

With circular letter no. 63 of April 14, 2021, INPS has provided the first clarifications regarding the right for working parents in the private sector to benefit of the leave introduced by decree law 30/2021. The leave, covered by a notional contribution, is aimed at workers with children under of 14 years of age or…

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…

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…

29.032021

Support Decree: the news on wage subsidies

On the 23rd March the so called “Support Decree” entered in force and introduced additional measures to support businesses following the protracted epidemiological emergency COVID-19. In particular, the wage subsidies have been extended for additional 13 weeks for the so called CIGO (applied, for example, to companies of industrial sector) covering the reduction or suspension…

26.032021

INPS: Clarifications on tax exemption for hiring women

in INPS

In circular no. 32 of 22 February 2021, INPS provided the first clarifications on using the contribution exemption, introduced by the 2021 Budget Law, to recruit female workers carried out in the two years 2021-2022. Regulatory framework Article 1, paragraph 16, of Law 178 of 30 December 2020 (the “2021 Budget Law“) states that the…

26.032021

Court of Rome: applicability of dismissal prohibition to executives

The Court of Rome, in its 26 February 2021 order, stated that the prohibition of dismissal on financial grounds, introduced by the emergency legislation, applies to executives. Facts of the case The facts of the case concern a worker, classified as an executive under the National Collective Agreement for Executives in the Tertiary Sector, who…

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…

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…