DLP Insights

Article 31 of the so called “Labour Attachment”, approved on 29th September 2010 by the Senate, includes significant amendments regarding settlement and arbitration.

The Tax Administration, with memorandum no. 48/2010, provided important and expected clarifications with reference to the recovery of the higher taxes paid by the employees on the amount earned for overtime worked and for night-work.

The Court of Cassation confirmed that the expiration of a fixed-term employment contract could be extended one time only and as an exception.

The Law Decree no. 78/2010, article 30, passed with Law no. 122/2010, has modified the proceedings concerning the cashing of INPS debts – deriving from both declaratory action and contribution not paid – with the abrogation of the rolls system and the introduction of a debit note as writ of execution.

INPS, with memorandum no. 119/10, has indicated the other modality for sending the disease certificates to INPS with the employer certified mail (so called “PEC”), as provided by the Ministerial Decree 26 February 2010.