Budget Law 2022: labour and social security news

On Thursday, 20 January De Luca & Partners and HR Capital organised a new HR Virtual Breakfast.

With more than 100 participants, the HR Virtual Breakfast organised by De Luca & Partners and HR Capital on 20 January, saw considerable interest on Labour, subsidies and social security hot topics in the Budget Law 2022.

The meeting, digitally delivered via the Zoom platform, featured Valentino Biasi, Managing Associate of De Luca & Partners, and Andrea Di Nino, HR Capital Employment Consultant, moderated by De Luca & Partners Partner Alberto De Luca.

Several key topics were discussed, resulting in a rich and participative debate.

The topics discussed were:

• social safety nets
• company reorganisation
• relocations and termination of production activities
• expansion contract
• extracurricular traineeships
• employment incentives/contribution exemptions
• support for female employment
• citizenship income, naspi and dis-coll
• pensions
• re-modulation of IRPEF, IRAP and employee deductions / deferred payment of tax notices

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The Court of Cassation has ruled on the matter of the fictitious secondment (“posting”) of employees. Sanctions shall be imposed on any undertaking seconding (“posting”) its own employees by way of fictitious secondment (“posting”). The sanctions provided for under the Biagi Law as to a lawful and correct application of the secondment (“posting”) institution must not be confused with those under the Criminal Code pertaining to the crime of fraud against the State. In the case at issue, the profit of the fraud crime consists in the contributory and social security saving reached by the seconding (“posting”) employer through the fictitious secondment (“posting”).

With judgment No. 23291 of 15 July 2020, the Second Criminal Division of the Court of Cassation imposed sanctions on a seconding (“posting”) undertaking for the fictitious secondment (“posting”) of employees, also laying stress on the fact that the sanctions provided for under the Biagi Law related to a lawful and correct application of the secondment (“posting”) institution must not be confused with those under the Criminal Code pertaining to the crime of fraud against the State.

Continue here to read the full version of the article (in Italian).

Source: Guida al lavoro de Il Sole 24 ore.