DLP Insights

The intervention put in place by the Government for refinancing the Special Redundancy Fund (so called “Cassa Integrazione Guadagni in deroga”) does not affect the resources available for the tax reduction of productivity incomes in the year 2013; it affects, however, the fund for the tax reliefs concerning the social security contributions of productivity agreements which will have to be implemented and regulated by decree of the Ministry of Labour.

The National Institute for Social Security (so called “INPS”), with note no. 77 of May 13, 2013, provided some clarifications about the recognition of daily indemnity of illness and parental leave for the employees enrolled in INPS Special Fund.

The employee, reinstated by the Court, must not be transferred in different premises from the ones where he/she worked at the time of employment termination, unless the employer does not demonstrate the existence of technical, productive or organizational needs, which makes the change of the work place necessary.

The Inter-union Agreement, signed on April 24, between Confindustria, on the one hand, and the three main trade union associations (Cgil, Cisl e Uil), on the other, allows companies without internal trade unions to enter into agreements concerning tax reduction in order to apply tax reduction for performance incomes in the measure of 10% for the activity exceeding the ordinary working hours.

The Ministry of Labour, with note no. 7258 dated April 22, 2013, specified that the national collective agreement may introduce derogatory disciplines to the jointly liability but only for wages treatments.