DLP Insights

INPS, with message 16961 of October 22, provided some clarifications about the special indemnity granted to project employees (so called “co.co.pro.”) by Fornero Reform.

Court of Cassation, with sentence no. 21922 of September 25, 2013, rejected the appeal of a company against the decision of the Court of Appeal which stated that employee’s behavior who claimed her new duties must be assigned in writing is lawful.

The last version of the Stability Decree, issued by the Government on October 16, confirms the change of the Article 2, paragraph 30, of Fornero Reform on “company’s benefit” for the transformation of fixed term contracts, by deleting the words “within the limits of the last six months”.

The Ministry of Labour, with note n. 31/0005426 of October 4, provided answers to some questions on the minimum period of time between two fixed term contracts.

Income revenue authority, with note no. 49/E/2013, stated that expenses reimbursement paid to self-employees have not be taxed as different incomes if the performance is free.