DLP Insights

INPS specified that the from December 1st, 2011 the following requests may be transmitted online only: (i) the employers’ request for medical control of sick employees; (ii) the sole substitutive declaration (so called “DSU”) for Ise/Isee purposes; (iii) the request for family benefits for farmers, husbandmen and sharecroppers

INPS, with memorandum No. 148 of 22nd November, 2011, communicated the new procedure for the submission of the requests in order to obtain the authorization for extraordinary redundancy fund (so called “CIGS”) and solidarity contracts, which, with effect from 1st January 2012, will be exclusively sent through the online procedure available on its website and accessible using a PIN.

The Presidency of the Council of Ministers, by decree, ordered that the advanced payment of the natural person’s income tax (so called “IRPEF”) due for 2011, to be paid by 30th November 2011, will be equal to 82% instead of 99%. Furthermore, the mentioned decree provides for the reduction of three percentage points also for IRPEF advanced payment for 2012, which will be therefore equal to 96%.

With the reply to consult no. 42/2011 Ministry of Labour provides an interpretation of the beneficiaries of the sickpay different from the one given by INPS. According to the Ministry, in fact, such treatment has to be granted to all those who are enrolled in Gestione separata INPS, including the members of the Board of Directors of the “Srl”, excluding only those who are enrolled in different social security plans and the retired persons.

Apprentices’ hiring by companies having until 9 employees in force entitles such company to the cut of the social contribution equal to 100%, but the employer has to be in compliance with DURC, the unique document of social security position regularity.