Observatory

Observatory

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)

3 August 2021

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 ...

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Observatory

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)

3 August 2021

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 ...

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Observatory

Illegally using a company car can damage a trust relationship (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, July 2021)

26 July 2021

The Court of Cassation, in ruling no. 11644 of 4 May 2021, stated that it is legitimate to dismiss an employee who unlawfully uses a company car and tries ...

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Observatory

Inland Revenue: a foreign entity without a permanent establishment in Italy doesn’t have withholding agent responsibilities

23 July 2021

Answering to question no. 449/2021, the Inland Revenue expressed its opinion on the duties of a foreign entity without a permanent establishment in Italy as a withholding agent. Answering ...

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