DLP Insights

The Tax Authority gave the green light to deducing the accrual of the termination indemnity of the agency relationship, in all its figures (such as the termination indemnity so called Firr, the customer supplementary indemnity and the merit-based indemnity).

Court of Cassation, with judgment no. 9180 of April 23, 2014, moving away from a previous case law guidance (judgments no. 49/1997 and no. 6923/1996), stated that amounts paid by the employer are not exempted from social security contributions just because paid in compliance with a settlement agreement.

The Ministry of Labour, with the note no. 9761/2014, provided for the guidelines for inspections in the companies admitted to restructuring and reorganization programs (Special Redundancy Fund, so called “CIGS”).

The Law Decree 34/2014, in examination by the standing parliamentary commission, will be voted from Tuesday, April 22.

With INPS message 4152/14, published on April 17, 2014, the Institute clarified that the rule providing recover of the ASPI additional contribution (1,4%, set for the employer who converts fixed-term employment contracts in indeterminate ones) is applicable also to employees hired with an apprenticeship contract after a previous fixed-term contract.