DLP Insights

With its ruling no. 5076 of 13 March 2015, the Cassation Court en banc session confirmed that in terms of social security contributions, the additional sums due by the taxpayer for omitted or late payment of contributions or insurance premiums, are part of the category of civil penalties.

Grâce à l’approbation du décret d’application, voici les nouveautés introduites depuis juin dernier. La plus importante concerne la prolongation du congé parental jusqu’à l’âge de 12 ans de l’enfant (jusqu’à 6 à 30% du salaire). « La possibilité de prendre des congés en heures a également été confirmée, comme alternative au congé en journée », explique l’avocate ....

The Government, with the aim of creating new employment opportunities for those excluded from the job market, introduced a new form of professional training apprentice contract with the new decree overhauling contractual types (Legislative Decree no. 81/2015). This type of apprenticeship is for those who receive unemployment benefits (Aspi, Naspi, agricultural and construction unemployment) or long-term unemployment.

The Commission for requests on occupational safety, with note no. 4/2015, in responding to a question from the Associazione nazionale costruttori edili (Ance), clarified that (i) the risk assessment document must contain the accurate identification of all of the risks connected with the work to perform, not being able to refer to the job abstractly assigned to the worker and (ii) training must be considered an integral part of the work organisation, correlated with the risk assessment, and as a consequence must be periodically review in relation to changes in risks or manifestation of new risks. The above entails that the training given to a worker must be tailored to the specific activities that the worker is asked to perform, whose specific risks must be adequately covered.

Green light: on 13 July 2015, in record time, an agreement was signed to renew the National Labour Contract for bank managers, expiring on 31 December 2018.