Commentaires et outils issus de l’expérience de De Luca & Partners
Catégories: Legislation
An associate of a limited company who works in the company itself and has also the position of governing director has to pay, for the first activity, the social security contribution to INPS “Gestione Commercianti” and, for the second activity, to INPS “Gestione Separata” provided for the collaborators.
Catégories: Case Law
The compensation of the sales representative shall be seized up to the fifth. Court of Cassation, acknowledging the so called “par condicio” between public and private sector after the last legislative reforms, with the sentence no. 685 of January 18th, 2012, rejected the appeal triggered by creditors of a sales representative who claimed a seizure superior to a fifth of the sales representative compensation.
Catégories: Legislation
The Ministry of Labour has saved the Sole Document of Social Security Contribution Regularity (so-called “DURC”) from the “decertification” introduced by Article 15 of Law No. 183/2011.
Catégories: Legislation
The permanent conference for the relationship between State, Regions and independent provincial district of Trento and Bolzano, on December 21, 2011, entered into two agreements between the Ministry of Labor, Ministry of Health, Regions and independent provincial district of Trento and Bolzano concerning the training of employees on prevention and protection from risks at work places including:
Catégories: Legislation
In connection with the modifications introduced by Law No. 183/2011 (so-called “Stability Act 2012”) to the Consolidated Act of the law and regulation provisions regarding the administrative documentation (Presidential Decree No. 445/2000) in order to allow a complete «decertification» in relations between the public administration and the private,