Case Law

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 attrition of the employee who has voluntarily exposed himself/herself to extreme work does not involve the employer’s responsibility under article 2087 of the Italian Civil Code because the employee has the right to refuse the performances that may cause a detriment of health.

The Court of Cassation, with sentence no. 14071/2013, stated that the companies which have been punished for the breach of the rules concerning security on workplace are not entitled to the fiscal benefits and to the employment incentives.

The Court of Cassation, with sentence no. 13240 of May 28, 2013, clarified that the partner of a general partnership is liable for the missed payment of unpaid social security contributions by the company. In the general partnerships all partners are jointly liable without limits for corporate obligations.

Constitutional Court, with sentence no. 107 of May 22, 2013, stated that, in case of fixed term contract for replacement reasons, the employee name must be specified in writing. Nevertheless, for companies with a complex organization, is enough to make reference to employees who are absent in a specific company function.