Comments and tools from De Luca & Partners’ experience
Categories: Legislation
20% threshold does not apply to all fixed term contracts. The law provides for employment relationships which are exempted: (i) employers who have up to 5 employees can enter into one fixed term employment relationship;
Categories: Legislation
The Ministerial Decree of February 14, 2014, published in the Official Gazette no. 123 of 29 May 2014, has confirmed for this year the opportunity for employers to take advantage of the social security contribution reduction for 2013 bonuses provided by the second-level bargaining.
Categories: Case Law
The Court of Cassation, in judgment no. 27057 issued on December 3, 2013, stated that modifying employee’s holidays due to company needs is lawful provided that it has been communicated to the employee: a) with an adequate notice period, and b) before the beginning of the holidays. Failing this, the employee is not obliged to be available in that period.
Categories: Legislation
The Labour Ministry should shortly published a note formalizing the rules for tax reduction on items of remuneration linked to productivity in 2014.
Categories: Legislation
The law conversion of the so called “Poletti Law Decree” sets that the maximum duration of 36 months does not apply to fixed term staff leasing contracts drawn up by the “user” company.