Observatory

Observatory

European Court of Justice: minimum wages among mandatory clauses

27 September 2021

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 ...

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Observatory

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

30 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 ...

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Observatory

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

16 August 2021

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 ...

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Observatory

Brexit: new INPS clarifications

16 August 2021

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 ...

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