Recently, the Ministry of Labour specified the kind of the employees’ allowance in case of business trips and its regulation, with reference to the computation of the hours’ travel. In particular, with the comment of 21st April 2010, the Ministry – different from what it had already affirmed in its answer to the ruling no. 14/2010 – declared that the amounts, paid as transfer’s indemnity for uneasiness and onerousness’ compensation, are not subjected to taxation and contribution, even if they are more than the sums provided by the collective bargaining, but as long as they are included in the limits provided by T.U.I.R. (Lgs. D. no. 917/1986). Besides, the Ministry also specified that, in case of transfer, the hour’s travel that the worker needs to arrive at the work activity’s place cannot be considered working hours. The uneasiness coming from the transfer is compensate for the transfer’s indemnity, because of its compensation’s purpose.
