DLP Insights

INPS, with message no. 17899/10, specified that the indemnity due to the employees enjoying the extraordinary leave for the assistance of persons with heavy disabled, shall be paid by the employer, and then charged to INPS, even if the employee of the private sector is enrolled as a member of a different social security institute.

The Court of Cassation pointed out that the Company which changes the employment status of the apprentice employee immediately after the advanced conversion of its apprenticeship agreement into an open-term employment agreement, will not be entitled to enjoy the social security contribution’s facilities (i.e. one year of facilitated social security contribution), provided by law in such a case.

The agency for research and legislation “AREL” proposed several amendments to Legislative Decree no. 231/01 concerning the Company administrative responsibility.

The Court of Cassation, with sentence n. 12596/2010, pointed out that in case of administrative sanctions imposed by the Inspective Labour Department (so called “Ispettorato del Lavoro”) for not registered employment relationships, the application of legality and non-retroactivity principles as well as the prohibition of analogical application of law requires the subjection of the unlawful behaviour to the law discipline applicable at the moment on which the offence took place;

Article 2, paragraph 156, of the 2010 Financial Bill confirmed for year 2011 the possibility to apply the tax substituting the personal income tax (so called “IRPEF”) and the additional municipal tax in the limit of 10% (introduced by Law n. 126/2008) on those wages linked to productivity, quality, earning capacity or to results concerning the economic trend of the company.