02 January 2018 - 2018 ACI tables: publication on the Official Gazette18 December 2017 - TFR: revaluation coefficient for November 201711 December 2017 - ANPAL: DID availability declaration – new registration procedure now operational06 December 2017 - Tax Decree is now law – Publication of law no. 172/201730 November 2017 - Inclusion salary – requests to be submitted from December 1st onwards23 November 2017 - Measures against poverty – INPS instructions available17 November 2017 - Whistleblowing: final approval of the law proposal

Welcome to the Studio Arlati Ghislandi Blog

Studio Arlati Ghislandi is a firm operating in the field of labour and tax law, providing multi-level services ranging from strategic and management consultation to the management of operational aspects, such as payroll processing, time management, and corporate accounting.

This blog aims at promoting discussion and interpreting the latest changes in the tax and labour laws through a modern, immediate and effective communication system.

Jan
16
2018
PUBLISHED BY Arlati Ghislandi
TAG: , , IRPEF, 770, 730
730, unico e 770 tax return forms: publication of fin...

Final version of 730, CU 2018 certification for 2017 income and 770/2018 forms, complete with instructions and annexes, have been published on the Agenzia delle Entrate web portal.

 

Jan
15
2018
PUBLISHED BY Arlati Ghislandi
“Renzi bonus”: new recipients from 2018

2018 budget law has introduced interesting new conditions for the “Renzi bonus”.

Jan
11
2018
PUBLISHED BY Arlati Ghislandi
TAG: , PAY PACKET
Payment of salaries with cash banned from July 1st, 2...

From July 1st, 2018, employers will be forbidden to pay their employees and collaborators with cash, on pain of the application of an administrative fine between € 1,000 and € 5,000.

Jan
05
2018
PUBLISHED BY Arlati Ghislandi
TAG: , , , CIG
New CIGS salary integration for publishing sector
From January 1st, 2018, social safety nets in the publishing sector lose their autonomous nature and are absorbed – in labor law terms – within the general regimen set forth by Legislative Decree no. 148/15 which “acquires” a new art. 25-bis for the har...
Jan
03
2018
PUBLISHED BY Arlati Ghislandi
Budget Law for year 2018

Publication of 2018 Budget Law on the Official Gazette

Jan
02
2018
PUBLISHED BY Arlati Ghislandi
TAG: TAX CUT
Triennial social contribution relief ending in 2018

2018 will mark the end of the triennial social contribution relief for employees hired in 2015.

Dec
29
2017
PUBLISHED BY Arlati Ghislandi
TAG: , ,
Banking sector: inclusion of university years for pen...
INPS issued the circular message implementing the possibility for employers, i.e. banks, to include and redeem periods useful for the calculation of the employee’s right to early or old-age pension, prior to access to the solidarity fund for ordinary and cooperative Cred...
Dec
21
2017
PUBLISHED BY Arlati Ghislandi
TAG: ,
Fuel card abolished from July 1st, 2018

An approved amendment to budget law for 2018 changes taxation upon the purchase of fuel by subjects falling under VAT regulations, in the execution of business, arts or professions.

Dec
15
2017
PUBLISHED BY Arlati Ghislandi
TAG: , ,
Late payment of collective bonuses – taxation crite...

Separate taxation criteria  may be applied on collective bonuses only if their late payment cannot be considered normal, even if they are paid after the year following their definition.

Dec
14
2017
PUBLISHED BY Arlati Ghislandi
Publishing sector: new regulations for the fruition o...

New regulations on social safety nets for publishing companies will be effective from January 1st, 2018, pursuant to art. 1, Legislative Decree no. 69/2017.

Dec
11
2017
PUBLISHED BY Arlati Ghislandi
Extraordinary leave and nocturnal assistance

Employees are entitled to enjoy the extraordinary leave for the assistance to family members set by art. 42, c. 5 of Legislative Decree no. 151/2001 even if the assistance is mainly rendered during night hours, while covered by other people during daytime.

Dec
06
2017
PUBLISHED BY Arlati Ghislandi
Disabled employees – from January 1st, 2018, mandat...

From January 1st, 2018, art. 3, c. 2, Law no. 68/199, which set the obligation to hire a disabled subject – for companies with 15-35 employees – only in case of new hires, is suppressed.

Dec
05
2017
PUBLISHED BY Arlati Ghislandi
Disabled employees – further resources for 2017 inc...

The Ministries of Labor and Economy determined, for the incentive set by Law no. 68/99, determined a transfer to INPS of a further 58 million €, to the fund for the right to employment of disabled subjects, for incentives destined to the hire of disabled employees in 2017.

Dec
04
2017
PUBLISHED BY Arlati Ghislandi
Apprenticeship – basic training for employees with ...

The Ministry of Labor provided instructions upon the compulsory nature of attendance to basic training for employees hired with apprenticeship contract from mobility lists or recipients of unemployment treatments

Nov
29
2017
PUBLISHED BY Arlati Ghislandi
Solidarity agreements – clarifications upon the pre...

The Ministry of labor provides clarifications upon its instructions, concerning the reduction of social contribution duties in case of signature of defensive solidarity agreements.

Nov
22
2017
PUBLISHED BY Arlati Ghislandi
TAG: , ,
Payment of salary – cash not allowed
In order to avoid the payment of undeclared salary or for amounts lower than collective minimum wages, the draft law introducing mandatory traceability of salaries paid to employees, collaborators and associates of cooperative companies has passed approval by the Chamber of de...
Nov
20
2017
PUBLISHED BY Arlati Ghislandi
TAG: , ,
Who can proclaim trade union assemblies?

Corte di Cassazione recently stated that also a single member of RSUs (trade union representatives in the company) can proclaim trade union assemblies.

Nov
17
2017
PUBLISHED BY Arlati Ghislandi
FIS salary integration and corporate operations
The Ministry of Labor has provided clarifications upon the possibility that, in case of corporate operations consisting in the rental/transfer of a company branch, in case the new employer demands FIS salary integration, contribution paid by the former employer may be recogniz...
Nov
13
2017
PUBLISHED BY Arlati Ghislandi
TAG: , ,
Public transport and tax exemption on draft budget la...

The draft budget law for 2018, currently under scrutiny by the Parliament, introduces a new regulation aimed at increasing the usage of public transport.

Nov
08
2017
PUBLISHED BY Arlati Ghislandi
TAG: , , , HIRING
2018 draft budget law – incentives for new hires

The draft budget law for 2018, aiming towards an increase in occupation, includes measures of social contribution relief for companies which will hire new employees in 2018, with a permanent contract.

Nov
07
2017
PUBLISHED BY Arlati Ghislandi
TAG: , , INSURANCE
“Smart working” and insurance obligations for the...
Law no. 81/17 upon measures for the facilitation of self-employed work and the flexibility of times and locations in subordinate employment, effective since June 14, 2017, promotes “agil work” as a voluntary mean of performance of subordinate work, aimed at increas...
Nov
03
2017
PUBLISHED BY Arlati Ghislandi
TAG: , , LAYOFF
Extraordinary social contribution for termination of ...

Extraordinary social contribution to be paid by the employer in case of dismissal to become more expensive from 2018: this according to the current budget law draft, currently being discussed at the Senate.

Oct
27
2017
PUBLISHED BY Arlati Ghislandi
Company data and files – internal policies can limi...

Corte di Cassazione, with a recent judgement, determined that termination of an employee who copies company files and documents, can be considered lawful, even if the contents of copied files are not transmitted to third parties.

Oct
24
2017
PUBLISHED BY Arlati Ghislandi
Work-life balance: online deposit of agreements now a...
Since October 18th, it is possible to electronically deposit collective agreements signed between January 1st, 2017 and December 31st, 2018, promoting measures for the facilitation of work-life balance for employees, with better terms and conditions compared to law or national...
Oct
17
2017
PUBLISHED BY Arlati Ghislandi
The Government introduces 2018 Finance Bill

The Council of Ministers, on October 16th, 2017, has approved the draft law upon 2018 finance bill and the multiannual budget for the 2018-2020 period.