With the press release of 28 November, the Italian Ministry of Labour and Social Policy publicised the ministerial decree of 20 October 2022 which defines the criteria and procedures for granting the tax exemption for private employers who obtain the certification of gender equality introduced into our legal system by Italian Law No 162/2021.
This is a voluntary certification that the most compliant companies can apply for and obtaining it brings with it a series of concessions, including: tax relief up to 1% and a maximum of EUR 50,000.00/year for each company; advantageous criteria in tenders; possibility of obtaining a bonus score in the assessments by authorities holding national and regional European funds, of project proposals for the granting of state aid to co-finance the investment undertaken.
To obtain the tax exemption, the decree establishes that certified companies will be able to submit, by electronic means only, the application for exemption from the National Social Security Entity (Istituto Nazionale della Previdenza Sociale, ‘INPS’), according to the instructions to be provided by INPS.
This application must include certain information including: (i) the company’s identification data, (ii) the average monthly salary and the estimated average rate relating to the equality certification’s period of validity, (iii) the sworn self-declaration, issued under Italian Presidential Decree No 445/2000, with which the company declares that it holds the gender equality certification, and (iv) the certification’s period of validity.
INPS will assess the applications on the basis of the information in its possession (and that transmitted by the Department for Equal Opportunities of the Presidency of the Council) and will grant the company the exemption for the certification’s entire period of validity.
The exemption, calculated on a monthly basis, will be used by employers through a reduction in their social security contributions for all the months of the certification’s validity, provided that the certification is not revoked and no measures are taken to suspend the social security benefits adopted by the National Labour Inspectorate (Ispettorato nazionale del lavoro).
Altri insight correlati:
Gender equality: parameters for obtaining certification have been defined
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The Court of Cassation, with its ordinance no. 10404 of 1 June 2020, in line with a consolidated orientation, expressed the principle based on which Inial’s recognition of an occupational injury or disease does not automatically lead to the employer’s liability for the damages suffered by the employee.
Facts of the case
An employer of a transport company sued in order to obtain compensation for personal injury caused by a pathology (afantrite) he had, contracted – according to him – due to the employer’s breach of the safety obligation established by art. 2087 of the Civil Code.
The territorially competent Appeal Court, in confirming the first instance ruling rejecting the presented appeal, underlined that the worker had omitted to provide proof of the alleged breach while the defendant company had proven “to have complied in time with all of the legal requirements related to occupational safety”.
The worker appealed to the Court of Cassation relying on two motives that the company challenged with a counterclaim.
The Supreme Court of Cassation’s decision
In formulating its decision, the Court of Cassation first noted that (i) the entrepreneur’s liability for failure to adopt suitable measures to protect the physical integrity of the employee is based on specific laws, and if they are not available, on the general provisions as per art. 2087 of the Civil Code. These provisions constitute the final regulations of the accident prevention system that can be extended to situations and cases not yet expressly considered and assessed by the law at the time it was created.
However, according to the Cassation judges, this does not amount to liability every time an occupational disease is diagnosed in a worker. In the presence of such circumstances, the worker has the onus of proving the fact that constitutes the employer’s breach and the material causal nexus between the breach and injury.
In the case in hand, according to the Court of Cassation, the worker did not provide proof of the employer’s alleged breach and, actually, his employer company demonstrated to have complied with all of the legal obligations regarding safety.
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The Court of Cassation’s decision in question is in line with the recent circulars 13 and 22 issued by INAIL on 3 April 2020 and 20 May respectively related to equating Covid-19 contagion with cases of occupational injuries.
But there is more. The decision is also consistent with the regulations as per art. 29 bis by Law no. 40 of 5 June 2020 converting the Liquidity Decree, concerning employer obligations for protection against contagion from Covid-19.
The article states that, in order to protect against the risk of Covid-19 contagion, employers shall comply with the obligation as per art. 2087 of the Civil Code through (i) application of the provisions contained in the joint protocol which regulates measures to combat and contain the spread of Covid-19 in the workplace, signed on 24 April 2020 by the Government and social partners as subsequently amended and supplemented, and in other protocols and guidelines referred to in art. 1, paragraph 14, of Decree Law no. 33 of 16 May 2020, and also by (ii) adopting and maintaining in force the measures provided for therein.
If the aforementioned provisions do not apply, according to the above legislation, the relevant measures will be those contained in the sector protocols or agreements entered into by the trade unions and employers’ organisations that are comparatively more representative at national level.
Other related insights:
Alberto De Luca will talk about it next Monday, March 23rd in an interview by Gabriele Ventura – Le Fonti.TV on analysis and criticality of measures for companies and workers in full emergency COVID-19.
During the interview, Alberto will analyze scenarios, solutions and perspectives for companies in facing the emergency situation related to the coronavirus pandemic.
Here is the comment about Vittorio De Luca, published by Affari Italiani.
In terms of Remote Working and spread of the Covid-19 virus, Vittorio De Luca, of Studio De Luca & Partners comments: “We are in the middle of an emergency and many companies have suddenly been forced to seek and adopt alternatives to normal job performance. In other words, companies had to rethink and reorganise their work from one day to the next and re-evaluate so-called Remote Working. But what happens to all those companies that did not want or could not adopt this new approach to work? First of all, until this Covid-19 emergency is over, employers will not be completely free to decide whether or not to use to agile work. The Prime Ministerial Decree of 11 March calls for maximum use of agile working arrangements by companies for activities that can be carried out at home or remotely.
It is also necessary to bear in mind that employers have a precise obligation to protect the mental-physical health of workers based on article 2087 of the Italian Civil Code. Entrepreneurs are required to take measures in running the company which, according to the particular nature of the work, experience and technique, are necessary to protect the physical and moral integrity of workers. Therefore, employers must adopt all measures strictly imposed by law in relation to the specific type of activity carried out, general measures dictated by common prudence and all other measures that are actually necessary to protect workers according to the specific nature of the work, experience and technique. Employers who violate this obligation run the risk of being held liable for any contagion and its spread. Employers could therefore be called upon to compensate employees for any injury suffered and to answer for offences that give rise to the company’s administrative liability”.
Elena Cannone will meet entrepreneurs, managers and experts at the online workshop organized tomorrow, Wednesday 11 March by RoadJob to share and identify the best management methods and best practices to face the COVID-19 Emergency.
RoadJob shares and compares the measures taken to deal with the Coronavirus emergency during an online workshop to be held on March 11, from 09.00 to 10.30 am.
The workshop is aimed at entrepreneurs and managers, and will consist of a comparison, with the intervention of experts, on the management measures taken and to be taken in individual companies.
They will take part:
