Foreign companies, without a permanent establishment in Italy, are not required to apply IRPEF income tax withholdings on sums paid to their employees.
This was recently clarified in the answer to a request for clarification submitted by a Spanish Company active in ...

The employee’s dismissal for gravely illicit behavior outside of the workplace, serious enough to justify disciplinary termination of employment, is lawful, since said behavior is reflected – perhaps potentially, but objectively – on the employment rela...

The dismissal of an employee who, while taking leaves for assisting a disabled parent, devoted himself to other activities. Specifically, the employee’s privacy is not violated if proof of unlawful fruition of these leaves is gathered by a detective agency.

INPS clarifies that the mandatory leave to be taken within 5 months from childbirth is applicable also to the adoptive or foster father; previously active instructions and procedures are otherwise confirmed, also for the optional leave of the father.

Concerning tax relief for incoming employees (“impatriati”), Agenzia delle Entrate provided clarifications on i) transfer of residency to Italy by the “impatriate” employee and ii) the requisite of residency in another State duri...

Budget Law introduced an obligation of granting priority, in the application of “smart working” agreements, to mothers – for up to 3 years following the end of mandatory maternity leave – and for parents of severely disabled children.

Prevalent case law requires the employer to properly justify the refusal to grant vacation to an employee absent due to illness, when said request aims to avoid exceeding workplace conservation period and a possible ensuing dismissal.

Resignation submitted by an employee under serious mental bewilderment, even when this doesn’t imply total deprivation of mental faculties but just of the full awareness of the action and its consequences, are not deemed valid.

A recent resolution of the Italian Revenue Office specified that that the special tax regime applies to ‘impatriato’ workers (i.e. workers who have returned home) who have worked abroad for at least 24 months, and have been living abroad for at least two tax periods.

The retributive nature of a refund or indemnity paid to the employee must be presumed to be of a retributive nature, despite the fact that the circumstances justifying its payment no longer exist, unless the employer proves the occurrence of an error or the legal groundl...

The Italian Revenue Agency has specified that the preferential tax regime also applies to ‘inpatriate’ employees who establish an employment relationship with an Italian company belonging to the same multinational group of companies as the foreign company wit...

With sentence no. 19080 of 18 July 2018, the Court of Cassation confirmed its consolidated orientation according to which the parties can establish by mutual agreement a different duration of the notice period with respect to the legal duration or the period set forth in...

With press release of 26 September 2018, the Press Office of the Constitutional Court announced that article 3, paragraph 1 of Leg. Decree no. 23 of 4 March 2015, has been declared unlawful in the part where it determines ‘in a rigid manner the indemnity payable to...

With its own message, INPS illustrated the functioning of ‘Evidenze CIG’ (Evidences for Wage Guarantee Fund), the new feature present in the “Cassetto Previdenziale Aziende” that allows monitoring the adjustments made to CIG authorisations managed...

A recent sentence of the European Court of Justice decreed the right of a pregnant worker, workers who have recently given birth or workers who are breastfeeding to abstain for health and safety reasons from shift work carried out, even partially at night.

It is unlawful to fire a manager whose reasons were merely traced back by the employer to the opening of a staff reduction procedure.

The act of dismissal for exceeding the protected period (i.e. period of time during which a sick worker cannot be dismissed) does not necessarily have to contain a complete and detailed description of each period of absence of the worker due to illness, but must still co...

The disciplinary dismissal ordered after the term established by the contractual rules is illegitimate due to the inexistence of the disputed fact, and involves application of the regime of real protection (reintegration of worker in the workplace and payment of compensation).

A employer’s decision not to hire a worker in the light of his refusal to produce a certificate of pending charges, which is not expressly provided for in the contract, has no legal basis.

The regulations of the collective labour agreement that derogate from the regime of joint liability for contractors (and subcontractors) can only be applied with regard to credits accrued by employees up to 16 March 2017. From 17 March 2017, the principle of joint liabil...

A recent ruling by the Court of Cassation recognises the right of an employed father to benefit from daily rest periods at the same time that a self-employed mother receives maternity pay due to her for the three months following the birth of a child.

Employers must give detailed and precise reasons for termination of the individual employment contract. Furthermore, the worker hired on a fixed-term basis must be employed exclusively for the specific reason indicated and closely related to it.

The signing of a pay slip by the worker at the time of its receipt does not imply, unequivocally, the effective payment of the salary to the extent indicated in the statement delivered. It is therefore admissible to ascertain that the signing is not considered a receipt.

A recent ruling of the Court of Cassation reaffirmed the firm principle of law according to which the control activity carried out by the employer through particular sworn guards or an investigative agency can in no case concern either the fulfilment or non-fulfilment of...

The legislative decree connecting the national legislation to the privacy rules laid down by the GDPR has expressly extended the guarantees already set up for telework to agile work, and has also strengthened the system of workers’ protection at the time of collect...