DLP Insights

An order of the Court of Cassation recognises that an employer may use security camera footage for disciplinary purposes Employers may use security camera footage for disciplinary purposes. This has been confirmed by the Court of Cassation in Order of 23 March 2023, No 8375. Remote control of workers’ activities As is now well known, Article ....

In its message no. 1269 of 3 April 2023, the INPS [Italy’s National Social Security Institute] extended the deadline for submitting the request for social security contribution exemption for private employers who are in possession, as of 31 December 2022, of the gender equality certification referred to in Article 46-bis of Legislative Decree of 11 ....

Under the law that regulates dismissals in Italy, specific selection criteria must be applied in identifying the relevant employees, throughout the entire corporate group. However, according to well-established case-law, recently confirmed by the Court of Cassation, Labour Division, judgment No. 3511 of 6 February 2023, at certain conditions, an employer may limit the pool of ....

The applicability of an exemption regime requires the taxpayer to provide rigorous proof of fulfilment of all factual prerequisites giving rise to compensatory damages. The Court of Cassation, Tax Division, by Order No 8615 of 27 March 2023 returned to examine the complex subject of the taxation regime applicable to the compensation due in connection ....

Protection also extends to shareholders, apprentices, the self-employed, and consultants. Wide-ranging whistleblowing protection. In addition to their current employees and collaborators, private sector companies must also provide protection to employed workers, apprentices, self-employed workers, freelancers and consultants, volunteers and trainees (including unpaid ones), shareholders, those exercising administrative, management, control, supervisory or representative functions (including if ....