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 2021Answering 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 ...
Read moreBrexit: new INPS clarifications
16 August 2021Following 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 ...
Read moreHiring 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 2021In 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 ...
Read moreRight 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 2021There 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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