DLP Insights

As a result of the amendments made by article 50 of Law Decree no. 69/2013 to article 13-ter of Law Decree no. 83/2013, the rules of joint and several liability in the work on contracts provide firstly of both contractor’s and subcontractor’s liability for the payment to the Tax Authority of withholding tax on employment incomes (also no longer VAT due) for to the services provided under the subcontracting relationship.

The Ministry of Labour, replying to the question no. 25/2013 by trade unions (Cgil, Cisl and Uil), specified that the rules for enjoying the hourly parental leave may be also determined with company or territorial second level agreement.

The National Work Accident Insurance Institute (so called “INAIL”), with communication of July 13, stated that, pursuant to the Italian rules, the transferred employees in UE countries must have with them the PD DA1 document certifying the right to health coverage in case of accident at work or occupational illness.

The Court of Cassation, with note no. 17431 of July 17, 2013, stated that the employer who benefits of the tax credit for hiring employees, loses such benefit in case of dismissal.

The National Institute for Social Security (so called “INPS”), with message no. 11072 on July 9, 2013, announced that it is available on the its website a new service which allows companies to check their employees’ choice of TFR destination, in particular for new hirings, expressed during previous employment relationships.