On March 8, 2011, Confindustria, Cgil, Cisl and Uil signed, as implementation of memorandum no. 3 of Ministry of Labor and Italian Revenue Agency, the basic text of the guidelines necessary for the second level union agreements (territorial or company ones) on which the tax reduced rate equal to 10%, applicable to the parts of the salary connected with productivity increases, depends. The mentioned trade unions and Confindustria defined a scheme of framework agreement which shall serve as reference for each agreement signed at provincial or territorial level, which nevertheless are subsidiary compared to any possible company or pluricompany agreements.
