DLP Insights

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.

With note n. 17122/2013, the Court of Cassation confirmed the statement according to which the dismissal noticed in breach of the formal requirements provided for by Article 2 of Law no. 604/1966 in the employment relationships subjects to obligatory guarantee does not cause the termination of the over mentioned relationship.

The Court of Cassation, with notes no.16493 and 16586 deposited on July 3, specified that the payments by the employer allocated to supplementary retirement fund are not considered in the determination of the TFR and the seniority indemnity, because these treatments have not the nature of wage and are not subject to social security contribution useful for retirement purposes.

The Decree Law no.76, published on the “Official Gazette” 150 of June 28, 2013, provides a set of measures for incentivizing the employment through a contributive relief up to 650 Euro per month, for a year and an half, for companies hiring open ended term employees aged between 18 and 29 years old without regular paid employment for a least six months or without a high school diploma or who live with one or more dependents.