DLP Insights

The Labour Decree (article 9) has limited the negotiating autonomy for the work on contract, providing that any negotiation provision will be effective exclusively when concerning the economic treatments due to employees employed in the contract (or in the subcontract) excluding any effect on the joint liability, on social contribution and on insurance for the period of execution of the contract.

The Ministry of Labour, with note no. 35/2013, illustrated the changes introduced by the Law Decree 76/2013, converted into Law 99/2013, including those relating apprenticeship.

As a result of the amendments made by article 50 of Law Decree no. 69/2013 to article 13-ter of Law Decree no. 83/2013, the rules of joint and several liability in the work on contracts provide firstly of both contractor’s and subcontractor’s liability for the payment to the Tax Authority of withholding tax on employment incomes (also no longer VAT due) for to the services provided under the subcontracting relationship.

The Ministry of Labour, replying to the question no. 25/2013 by trade unions (Cgil, Cisl and Uil), specified that the rules for enjoying the hourly parental leave may be also determined with company or territorial second level agreement.

The National Work Accident Insurance Institute (so called “INAIL”), with communication of July 13, stated that, pursuant to the Italian rules, the transferred employees in UE countries must have with them the PD DA1 document certifying the right to health coverage in case of accident at work or occupational illness.