Insights

Court of Cassation, with sentence no. 2419/2012, stated that employer who has intention to exercise of the contributive exemption on kilometers reimbursements to the employee is not obliged to give an analytical proof throughout a monthly sheet or other similar document.

INAIL, with note No. 1100/2012, specified that the facilitated system introduced by the Legislative Decree No. 167/2011 (so called “Consolidated Act on Apprenticeship”) for the hiring of employees enrolled in the lists of mobility with apprenticeship is not applicable to the insurance rates, but only for social security contribution purposes.

Court of Appeal of Rome, with sentence no. 267/2012, stated that employees who obtain the conversion of a fixed-term contract into an open-ended term contract are entitled to two kind of damages: indemnity in lieu of notice period set by the so called “Collegato Lavoro” and a further damage, i.e. an amount equal to the salary the employee would have accrued from the date of the filing of the judicial appeal to that of the sentence.

INAIL, with note No. 434/2012, specified that the apprenticeship contract is lawful even in case of written agreement lack, as long as the employment relationship has been communicated to the competent authority (so called “Centro per l’Impiego”) trough the mandatory communication so called “UniLav”.

INPS, with memorandum No. 21/2012, brought up to date the minimum daily salary amount limits as well as the other values related to all social security contributions to comply with, in the first useful monthly installments, by the employers who are required to send to the relevant Institutes the several declarations concerning the social security contribution.