DLP Insights

Comments and tools from De Luca & Partners’ experience

Categories: Legislation

INPS, with memorandum no. 119/10, has indicated the other modality for sending the disease certificates to INPS with the employer certified mail (so called “PEC”), as provided by the Ministerial Decree 26 February 2010.

Categories: Legislation

After one year by the enacting of the Law Decree no. 78/2009 (Law no. 102/2009) concerning provisions against the economic shortage, the rules to make effectiveness the specific provisions on the preservation of the job have been specified by INPS, with the message no. 20810/2010, concerning the social contributions profiles matters, and by INAIL, with the note dated 2nd July 2010, concerning the calculation of the insurance bonus.

Categories: Legislation

The Ministry of Labour, answering to questioning no. 20/10, confirmed that, in case of transfer of business, the social security contribution’s reliefs set forth under art. 8, par. 9, L. no. 407/90 will automatically pass from the transferor to the transferee for the residual part and until the expiration.

Categories: Legislation

INPS, with memorandum no. 99/10, clarified the operating instructions to be applied to the new discipline of the abroad detachment of employee, as introduced by the EU Regulations no. 883/04 and 987/09 became effective from 1 May 2010.

Categories: Legislation

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.