19 September 2017 - Solidarity fund for the air transport sector – INPS instructions12 September 2017 - Leave for political or union-related charges: INPS clarification for the recognition of virtual social contribution05 September 2017 - Voluntary APE pension – signature of the presidential decree25 August 2017 - Italy and Barbados: publication of the law ratifying the agreement against double taxation

Category
Administrative practice
Sep
19
2017
PUBLISHED BY Arlati Ghislandi
TAG: , , ,
Privacy – criteria for the detection of the respons...

The guarantor authority for the protection of personal data has provided criteria for a correct choice of the responsible subject for the protection of personal data.

Aug
31
2017
PUBLISHED BY Arlati Ghislandi
TAG: , , INPS
Occasional work: INPS online portal now operational

INPS provides some figures on the operational performance of its online portal for the management of occasional work, as provided by Law Decree no. 50/2017.

Aug
24
2017
PUBLISHED BY Arlati Ghislandi
TAG: BENEFIT
Law for the growth of southern Italy: new labor regul...

Law no. 123 of August 3rd, 2017, aimed at the growth of southern Italy, has been published on issue no. 188 of the Official Gazette, on August 12th, 2017.

Aug
10
2017
PUBLISHED BY Arlati Ghislandi
TAG:
Credit sector and others: funding and maximum duratio...
INPS, with message no. 3267 of August 9th, 2017, provided instructions on the maximum duration of the special treatment granted by solidarity funds and the reduction of social contribution rates for its funding, with in-depth clarifications upon the solidarity fund for profess...
Aug
01
2017
PUBLISHED BY Arlati Ghislandi
Tax declarations – extension confirmed

The extension of terms for tax declarations due by withholding agents has been confirmed also this year.

Jul
18
2017
PUBLISHED BY Arlati Ghislandi
TAG: , , TAX OFFICE
Agenzia delle Entrate – approval of the new format ...

Agenzia delle Entrate has approved the new format for tax collection notices.

Jul
10
2017
PUBLISHED BY Arlati Ghislandi
Criminal records of employees: when can the employer ...

The Guarantor authority for privacy issues has provided clarifications on the legitimacy of the request, addressed to employees, to provide certification of criminal records upon hiring

Jun
30
2017
PUBLISHED BY Arlati Ghislandi
Lombardia – CIGS salary integration requests to be ...

ARIFL informs that, since July 1st, 2017, all requests of joint examination for CIGS salary integration, communication of collective dismissal and related outcome communications must be submitted electronically, via the VertenzeOnLine application.

Jun
13
2017
PUBLISHED BY Arlati Ghislandi
TAG: , TAX OFFICE, 730
Performance bonuses – Taxation in case of missing r...

Agenzia delle Entrate has provided clarifications upon the taxation of sums received as performance bonus, in the form of benefits (rather than monetary compensation), in absence of requisites for the subsidized tax rate.

May
04
2017
PUBLISHED BY Arlati Ghislandi
TAG: LAYOFF, INPS
CIGO: clarifications from INPS

With message n. 1856 of May 3rd, 2017 INPS has provided clarifications upon appraisal and admission to CIGO (ordinary salary integration treatment).

May
03
2017
PUBLISHED BY Arlati Ghislandi
TAG: , , sickness
Medical certification and anticipated recovery from i...

Inps, with its own Memorandum specified that in event of early recovery from illness, before prognosis end date, the worker, to go back to work, is required to produce an adjustment of the existing certificate

Apr
27
2017
PUBLISHED BY Arlati Ghislandi
Production bonuses: new regulations following tax dec...

Regulations upon production bonuses are changed again with the latest amendments included in the correctional maneuver for 2017 (Law Decree no. 50/2017), effective from April 24th, 2017.

 

Apr
04
2017
PUBLISHED BY Arlati Ghislandi
TAG: , ,
Production unit – INPS instructions
Inps, with a circular message, has shown the new functions set in order to facilitate the management of production units. Such clarification from Inps is provided on the eve of the mandatory specification of production units via UniEmens data flow, effective from flows related...
Mar
16
2017
PUBLISHED BY Arlati Ghislandi
TAG: , , ,
Referendums on tender contracts and vouchers (ancilla...
Presidential Decrees for consultation upon: - the deletion of regulations stating limits on joint and several liabilities for tender contracts (art. 29, Legislative Decree no. 276/2003); - the deletion of regulations on ancillary work (vouchers) (art. 48, 49 and 50 of Legisl...
Mar
09
2017
PUBLISHED BY Arlati Ghislandi
TAG: , ,
Vouchers – Instructions from the Ministry

The Ministry of Labor, with press release of March 7, 2017, informs that, following the creation of Ispettorato Nazionale del Lavoro (National Inspection Authority for Employment), new email addresses for the management of vouchers are active and operational.

Feb
27
2017
PUBLISHED BY Arlati Ghislandi
TAG: , , ,
Speedometers – conservation of documents

The national labor inspection authority has provided operational instructions for the conservation of speedometer registers for their registrations in payroll.

 

Feb
20
2017
PUBLISHED BY Arlati Ghislandi
TAG: , , PRIVACY
Company email and smartphones – unregulated control...

The guarantor authority for the protection of personal data has observed that the indiscriminate access to email or other personal data in smartphones assigned to employees is forbidden.

Feb
16
2017
PUBLISHED BY Arlati Ghislandi
Disabled subjects – law decree to postpone the term...

A law decree currently undergoing voting procedure postpones to 2018 the obligation, for employers with 15 to 35 employees, to hire a disabled subject. Therefore, until January 1st, 2018, the obligation to hire a disabled subject will apply only in case of new hires.

Jan
24
2017
PUBLISHED BY Arlati Ghislandi
Annual declaration for disabled employees – submiss...
The Ministry of Labor, together with ANPAL, as well as reminding of the deadline of January 31, 2017, for the submission of the annual declaration for the employment of disabled subjects (reflecting the situation as of December 31, 2016), provided clarifications upon obligatio...
Dec
19
2016
PUBLISHED BY Arlati Ghislandi
TAG: , TAX OFFICE
CU 2017: draft form available

Agenzia delle Entrate notifies that the draft for the CU communication forms inherent to 2016 income is available.

Dec
13
2016
PUBLISHED BY Arlati Ghislandi
TAG: ,
MètaSalute – cancellation of the payment due on De...

Controlling members of the Mètasalute fund have decided to cancel the payment of the second installment of contribution for the start of the fund, equal to € 24 for each employee as contemplated by the NCBA signed on October 29, 2009 and due on December 2016.

Nov
09
2016
PUBLISHED BY Arlati Ghislandi
TAG: , , , DURC
Online Durc certification for construction companies ...
The Ministry of Labor, with circular message, provided instructions to employers for the application of Ministerial Decree February 23, 2016, modifying Ministerial Decree January 30, 2015, upon regulations concerning the online procedure for the release of Durc certification, ...
Nov
08
2016
PUBLISHED BY Arlati Ghislandi
TAG: , ,
GPS systems – instructions for correct usage
The National Labor Inspection Authority, with its own circular message, provided operational instructions on the usage of GPS satellite systems on company cars, pursuant to art. 4, c. 1 and 2, Law no. 300/1970.   The Authority states that, on general terms, GPS systems ...
Oct
20
2016
PUBLISHED BY Arlati Ghislandi
TAG: , , 770, TAX OFFICE
Company-based welfare to be inserted in CU declaratio...
Sep
29
2016
PUBLISHED BY Arlati Ghislandi
TAG: ,
Car sharing equivalent to taxi rides

According to a recent resolution of Agenzia delle Entrate, Car sharing in urban areas is an evolution of traditional mass transit systems, equivalent to taxi rides.

 

 

 

Aug
01
2016
PUBLISHED BY Arlati Ghislandi
TAG: , 770
Mod. 770/2016 - Official extension of the deadline un...

The time limit for data transmission of the Mod. 770/2016 - following the publication in the Official Gazette no. 176, dated 29th July 2016 of the Prime Minister of 26th July 2016, was officially extended to next September 15th.

Jul
25
2016
PUBLISHED BY Arlati Ghislandi
Submission of 2nd level collective agreement and of t...

The Ministry of Labor, with a recent instruction, informs that, since July 8th, it is possible to electronically submit local agreements to the DTL (local branch of the Ministry) in charge and postpone the submission of the statement of compliance to a later occasion.

Jul
06
2016
PUBLISHED BY Arlati Ghislandi
TAG: LAYOFF
CIGO applications: early clarifications from INPS

With a recent message, INPS has provided early clarifications upon the new process of applications for the grant of CIGO (salary integration treatment) and for the start of the related procedure, valid from June 29th, 2016.

Jun
28
2016
PUBLISHED BY Arlati Ghislandi
TAG:
Vouchers for “lavoro accessorio” (“ancillary wo...

INPS, with a recent message, informs that vouchers for “lavoro accessorio” may now also be bought at post offices, in spite of what previously stated by Legislative Decree no. 81/2015.

Jun
14
2016
PUBLISHED BY Arlati Ghislandi
Disabled employees – new hiring incentives

Inps, with circular message no. 99 of June 13th, 2016, provided regulatory and operational clarifications for the fruition of the incentive for hiring/transformation of contract of disabled employees, starting from January 1st, 2016.

Jun
01
2016
PUBLISHED BY Arlati Ghislandi
TAG: DUTY
Division into instalments of contributory payables in...

The discipline of the installments plans, on contribution debts in administrative phase has been the subject of clarification by INPS, with message no. 2312 dated 24/05/2016.

May
17
2016
PUBLISHED BY Arlati Ghislandi
TAG:
CIGO – definition of criteria for the approval of p...
The Ministry of Labor and Social Policies has published Decree no. 95442 of April 15th, 2016, defining criteria for the approval of plans presented by companies for the request of CIGO (special salary integration treatment) pursuant to art. 16, subparagraph 2, Legislative decr...
May
10
2016
PUBLISHED BY Arlati Ghislandi
TAG: CRISIS, CIGS
Cigs (extraordinary salary integration treatment) - e...

The Ministry of Labour, in cooperation with the Ministry of Economy, signed ministerial decree no. 95075 which specifies the procedures for requesting and granting the extension of salary integration treatment...

May
02
2016
PUBLISHED BY Arlati Ghislandi
TAG: , DISABLED
Disabled employee declaration – publication of the ...

The interministerial decree of March 10, 2016, defining the procedure for the payment of fees due for the self-assessment of exemption from the obligation to hire disabled subjects for high-risk jobs.

Apr
06
2016
PUBLISHED BY Arlati Ghislandi
TAG: , ,
Biennal report on equal opportunities – to be sent ...

Pursuant to art. 46 of Legislative Decree no. 198/2006, companies with a staff of 100 or more employee must file, once every 2 years, a report on the situation of male and female employees.

 

Mar
29
2016
PUBLISHED BY Arlati Ghislandi
Biennal social security contribution relief – Inps ...

With circular message No. 57 of March 29, 2015, INPS announced both instructios to fill contribution declaration and the accounting instructions to enjoy the biennial social security contribution relief, introduced by 2016 Stability Law

Mar
25
2016
PUBLISHED BY Arlati Ghislandi
TAG: , dtl
Electronic procedure of resignation and assistance of...
Regarding the new electronic procedure of resignation and the faculty of being assisted by an authorized person such as certification commissions estabilished within the DTL (local branch of the Ministry of Labor), the Ministry, with its note No. 1765 of March 24, 2016, clarif...
Mar
22
2016
PUBLISHED BY Arlati Ghislandi
Durc on line - new declaration form

The Ministry of Labour, emitted the updated form by which employers can declare the absence of unlawful impediment to the release of Durc, to be transmitted to local responsible DTL by fax, registered mail, mail or Pec

Mar
11
2016
PUBLISHED BY Arlati Ghislandi
Ministry of Labor published on its website FAQs on th...

Ministry of Labor published on its website FAQs on the new electronic procedure for resignation, effective from March 12th, 2016.

Mar
09
2016
PUBLISHED BY Arlati Ghislandi
TAG: ,
“Contratti di prossimità” cannot modify minimum ...
The ministry of Labor has recently stated that “Contratti di prossimità” (i.e. “proximity contracts”, collective agreements enabling signatory parties to partially waive national collective regulations on some specific matters) cannot modify mini...
Feb
10
2016
PUBLISHED BY Arlati Ghislandi
Collective dismissal – non concomitant communicatio...
The Court of Appeal, Labor Section, with a sentence dated January the 8th 2016, n. 157, has declared illegitimate the dismissal of an employee if, during a collective dismissal procedure, the communication sent to the labor offices and to the Trade Unions is not concomitant to...
Feb
09
2016
PUBLISHED BY Arlati Ghislandi
CIGS – definition of criteria for the approval of p...
The Ministry of Labor and Social Policies has published, on February 8th, Decree no. 94033 of January 13th, 2016, defining criteria for the approval of plans presented by companies for the request of CIGS (special salary integration treatment) pursuant to art. 20 and 21 of Leg...
Jan
27
2016
PUBLISHED BY Arlati Ghislandi
Administration of Labour – mandatory communication ...

In accordance with Article 36, paragraph 3, of Legislative Decree No. 81/2015, employers who have employed, in the year 2015, workers with temporary job contract,

Sep
30
2015
PUBLISHED BY Arlati Ghislandi
Skype – the “Privacy Authoriry” intervenes on s...

Through the public statement dated September 28th, 2015, the "Privacy Authority" asserts the principle according to which the employer can't control employees’ online and electronic communications carried out by using programs such as, for example, Skype.

Mar
26
2015
PUBLISHED BY Arlati Ghislandi
Funding of TFR payment via payroll – the framework ...
It has been signed  - on 20 March 2015 – the framework agreement between the Ministry of Economy and Finance, the Ministry of Labour and Social Policy, the Italian Banking Association for the financing of employers with fewer than 50 employees who do not provide the...
Mar
07
2015
PUBLISHED BY Arlati Ghislandi
New regulations upon increasing employment protection...
Legislative Decree no. 23 of March 4th, 2015, regulating the reform on termination of employment, has been published on the Official Gazette no. 54 of March 6th, 2015. Therefore, since March 7th, 2015, for all employees who start an open-ended employment relationship or have ...
Feb
02
2015
PUBLISHED BY Arlati Ghislandi
UNICO 2015 final version
With four measures dated January 30th (No. 13218, No. 132205, No. 13219, No. 13195) the Revenue Office has approved the final version of the models UNICO PF, SP, SC, and ENC 2015, with the relevant instructions – to be used for the submission of statements related to fis...
Dec
31
2014
PUBLISHED BY Arlati Ghislandi
Financial aid for the recruitment of women in accorda...
The Ministry of Labour, in consultation with the Ministry of Economy and Finance, with the Decree of December 22nd 2014, has identified the sectors and the professions (limited to the private sector) for which it is possible to benefit, for 2015 year, of the contribution reduc...
Oct
28
2014
PUBLISHED BY Arlati Ghislandi
Social contribution reduction on performance bonuses ...

INPS with message No. 7978/2014 has announced the operational procedures that employers must follow in order to benefit of the contribution reduction under Law No. 24/2007.

Oct
03
2014
PUBLISHED BY Arlati Ghislandi
Incentive for hiring young subjects enrolled within t...

The Ministry of labor has determined, by decree, the procedure for the fruition of the benefit for companies hiring young subjects enrolled within the “Programma Operativo Nazionale Iniziativa Occupazione Giovani”.

Sep
29
2014
PUBLISHED BY Arlati Ghislandi
Starting from 2015 new single certification model (CU...

With a recent press release, the Revenue Office has announced the new draft of single certification (CU) for 2015 which will replace CUD.

Sep
26
2014
PUBLISHED BY Arlati Ghislandi
Employment obligations suspended also in case of acti...
The Ministry of Labour with its circular (no. 22 dated 24/09/2014) intervened again as regards the suspensions of employment obligations stating that in addition to the cases provided for by Law (companies that apply to extraordinary redundancy fund for crisis – corporat...
Aug
21
2014
PUBLISHED BY Arlati Ghislandi
Tax credit for new hiring of highly qualified profile...

With Decree dated July 28th 2014, published in GU. 184 dated August 9th, 2014, the Ministry of Economy and Finance has defined models and deadlines for request to access to the tax credit for new employment hired with a permanent contract:

Aug
14
2014
PUBLISHED BY Arlati Ghislandi
Possibility to compensate the Severance indemnity all...
In its message number 6509/2014 INPS clarified that when the employers advance to the employees the payment of the severance indemnity usually paid out by the INPS treasury fund, it can recover the same amount anticipated even in case its debt toward the INPS is lower than the...
Jul
29
2014
PUBLISHED BY Arlati Ghislandi
TAG: PAYMENT, CIG
Ordinary, extraordinary CIG and mobility – Provided...

With Ministerial Decree dated July 16th of the Ministry of Labour and Social Policies and the Ministry of Economy and Finance, additional financial resources have been assigned to Regions and Provinces in order to cover the expenses for the year 2013.

Jul
22
2014
PUBLISHED BY Arlati Ghislandi
Bilateral solidarity Funds – Appeal to the Ministry...
With appeal No. 21/2014, the Ministry clarifies the correct interpretation of Art. 3, paragraph 4 et. seq. of Law No. 92/2012 concerning the regulation of bilateral solidarity Funds, aimed at ensuring the “areas not covered by the legislation in matter of wage subsidy&rd...
Jul
18
2014
PUBLISHED BY Arlati Ghislandi
Financial Sector – 10% tax surcharge on bonus and s...

The amounts paid in form of bonuses and stock option to executives and co.co.co. in financial sector, are subjected to tax at an additional rate of 10% on the entire variable remuneration, or on the entire amount exceeding the fixed one.

Jul
15
2014
PUBLISHED BY Arlati Ghislandi
Training courses provided in e-learning – clarifica...

The Ministry with ruling no. 12/2014 has given an answer to the question about the training of the workers and employers in matter of safety and health at work.

Jul
14
2014
PUBLISHED BY Arlati Ghislandi
Transitory programming of immigration quotas for non ...

With joint circular of Ministry of Interior and Ministry of Labour the deadline (originally set to August 20th, 2014) has been extended:

Jul
09
2014
PUBLISHED BY Arlati Ghislandi
New management system for Internal DURC – Cancellat...
With Message No. 5828/2014 dated July 4th, INPS has announced that all calls to regularize sent out in June are to be considered as cancelled, because they were sent out before the completion of all preliminary elaborations necessary for the definition of the Company’s p...
Jun
05
2014
PUBLISHED BY Arlati Ghislandi
TAG: 730
Form 730 – submission to the Italian Revenue Agency...

The DPCM of 3 June 2014 extended to 16 June the deadline for earners to submit Form 730 to CAFs and qualified Professionals, who in turn must submit it to the Italian Revenue Agency by 8 July.

May
19
2014
PUBLISHED BY Arlati Ghislandi
INAIL – Form OT20 has been integrated with the requ...

With Note No. 3266 of 9 May 2014, INAIL announced that Form OT20 has been integrated with a special option to request a bonus reduction in accordance with the 2014 Stability Law (Law No. 147/2013).

May
13
2014
PUBLISHED BY Arlati Ghislandi
TAG: 770
Recent changes to Form 770 and the 2014 UNICO relatin...

The Italian Tax Office – with Regulation no. 64842 – made some changes to Form 770 (simplified and ordinary) and the 2014 UNICO for the declaration of withholding tax, which became essential after publication of these forms last January.

May
08
2014
PUBLISHED BY Arlati Ghislandi
Labour Decree - confidence at the Senate

Decree Law No. 34/2014 received the second vote of confidence and now goes back to the Chamber for the final OK.

Apr
30
2014
PUBLISHED BY Arlati Ghislandi
Tax reduction on 2014 productivity bonuses
The so-called Productivity Decree (DPCM of 19 February 2014) was published in Official Gazette No. 98 of 29 April 2014. The decree fully implements the experimental measures for the increase in labour productivity in the current year, which was already provided for by the 2013...
Apr
28
2014
PUBLISHED BY Arlati Ghislandi
Controls on the authenticity of project contracts and...

With its recent communication, the Ministry confirmed the guidelines that competent territorial inspection services must follow for determining the alleged irregularity in so-called “non-typical” employment relationships.

Apr
22
2014
PUBLISHED BY Arlati Ghislandi
Tax cuts – approval of the Law Decree

The Council of Ministers has approved the Law Decree to revive the country’s economy.

The text of the approved measure has not yet been made public and therefore the final details of the measures adopted will only be known with the publication in the Official Gazette.

Apr
18
2014
PUBLISHED BY Arlati Ghislandi
INPS clarification on the Jobs Act
With message no. 4152 of 17 April 2014, INPS provided some clarification on the contribution provisions set forth in Law Decree No. 34/2014. An increase in contributions was imposed for employers engaging workers on a fixed-term basis, equivalent to 1.4% of the Unemployment B...
Apr
07
2014
PUBLISHED BY Arlati Ghislandi
The Italian Revenue Agency (Agenzia delle Entrate) ha...
Article 1, paragraph 611 letter a) of Law No. 147 of 27 December 2013 has been amended  the regulations of the so-called “Mediation Tax” (as per article 17b of Leg. Decree No. 546/1992), in the case where the taxpayer intends to initiate legal proceedings agai...