De Luca & Partners also has specific expertise in social security.
De Luca & Partners’ professionals offer out-of-court and judicial assistance in disputes against social security and insurance institutions (e.g., in the event of a dispute between the two companies). INPS, INAIL) as well as against the supervisory bodies regarding the regularity of contributions and insurance, the qualification of the employment relationship and contestation/opposition to assessment reports and tax records.
Pension and insurance profiles are also an element to which professionals pay great attention in all the practices in which they are involved: the risks of impact on social security, in fact, may also emerge in the context of consensual resolutions or other types of labour law practices.
In the social security field, De Luca & Partners’ professionals also collaborate with expert job consultants of the HR Capital team in order to offer a more complete assistance in relation to the technical-accounting aspects of the insurance and social security events.
(effective from 1 January 2026) Law No. 199 of 30 December 2025 introduces a broad set of measures affecting employees, the social security system and employment relationships. The main new provisions are outlined below: Personal Income Tax (IRPEF): reduction of the second tax bracket from 35% to 33% for income up to €50,000; for income ....
Read moreThe Fondo Nuove competenze – FNC (New Skills Fund) was introduced by article 88, paragraph 1, of the “Relaunch Decree” (Decree Law no. 34/2020) and subsequently amended by Article 4 of the August Decree (Decree Law no. 104/2020). It is a tool with a twofold purpose introduced during the emergency – to allow workers to ....
Read moreThe Court of Cassation has ruled on the matter of the fictitious secondment (“posting”) of employees. Sanctions shall be imposed on any undertaking seconding (“posting”) its own employees by way of fictitious secondment (“posting”). The sanctions provided for under the Biagi Law as to a lawful and correct application of the secondment (“posting”) institution must ....
Read moreThe Court of Cassation, with judgment No. 1394 filed on 22 January 2020, once again drew attention to the use and potential abuse of leave to assist disabled family members pursuant to Article 33, paragraph 3, of Law No. 104 of 1992. In particular, the Supreme Court, in affirming the principle that such leave is ....
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