The labor consultants and the professional associations (among which “AIDP”) agree on the proposal for the interested companies of suspending the reduced taxation levied on the amounts paid for overtime, night and shift work and related to productivity increases. The mentioned proposal is suggested though the fiscal incentive introduced by Law Decree no. 93/08 has been extended by Law no. 220/10 (so called “Legge di stabilità”). Indeed, it is not plain if the incentive depends on the stipulation of collective agreements – either company agreements or territorial ones (requirement provided for by the so called “Collegato Lavoro”) – or is related to the previous discipline (which is moreover mentioned by the “Legge di stabilità”), which doesn’t provide for the collective agreement stipulation as condition for the benefit enforcement.
