Insights

Le 28 janvier 2016, le Conseil des ministres a approuvé, entre autres, le projet de loi relatif aux mesures pour la protection du travail autonome non-entrepreneurial. Pour entrer en vigueur, la disposition en question – annoncée comme le Statut du travail autonome professionnel, car il représente le premier texte unitaire en la matière, devra suivre le ....

Amongst the main new developments introduced by the Stability Law for 2016, the amendments made to article 51 of the Consolidated Tax Act (TUIR) are particularly important. In particular, the measures foresee a personal income tax (IRPEF) exemption for: (i) supplies and services (aimed at education, training, leisure, welfare services and health care, religion) which, ....

As regards the employment targeted at the disabled, Legislative Decree No. 151/2015 has introduced some new developments on the so-called ‘reserve quota’, partial exemptions, mandatory hiring procedures, automatic compensation for public employers and implementation of the so-called ‘Targeted employment database‘. Therefore, in order to enable the adjustment of the IT systems and ensure a full ....

With its circular No. 3 of 1 February 2016, the Ministry of Labour and Social Policies has given its own inspectors the first operational instructions on the new rules on freelance work coordinated by an employer, as per Legislative Decree No. 81/2015. In particular, the Ministry has dwelled upon the so-called heter-organisation issue, by considering ....

By replying to questioning No. 7/2016 raised by Confindustria, the Ministry of Labour provides clarification on the right to priority and on contributory exemption. In particular, the Ministry of Labour was requested whether the employer may benefit from the contributory exemption under article 1, paragraph 118, of Law No. 190/2014, for the purposes of hiring ....