DLP Insights

INPS, with memorandum No. 148 of 22nd November, 2011, communicated the new procedure for the submission of the requests in order to obtain the authorization for extraordinary redundancy fund (so called “CIGS”) and solidarity contracts, which, with effect from 1st January 2012, will be exclusively sent through the online procedure available on its website and accessible using a PIN.

The Presidency of the Council of Ministers, by decree, ordered that the advanced payment of the natural person’s income tax (so called “IRPEF”) due for 2011, to be paid by 30th November 2011, will be equal to 82% instead of 99%. Furthermore, the mentioned decree provides for the reduction of three percentage points also for IRPEF advanced payment for 2012, which will be therefore equal to 96%.

With the reply to consult no. 42/2011 Ministry of Labour provides an interpretation of the beneficiaries of the sickpay different from the one given by INPS. According to the Ministry, in fact, such treatment has to be granted to all those who are enrolled in Gestione separata INPS, including the members of the Board of Directors of the “Srl”, excluding only those who are enrolled in different social security plans and the retired persons.

Apprentices’ hiring by companies having until 9 employees in force entitles such company to the cut of the social contribution equal to 100%, but the employer has to be in compliance with DURC, the unique document of social security position regularity.

The Ministry of Labor, with the answer to the question no. 40/2011 of October 26 proposed byConfcommercio and Confartigianato, specified that the work apprenticeship disciplined by art. 4 of the Legislative Decree no. 167/2011 (which came into force on October 25) may be set up for a maximum of 5 years period not only by handicraft companies but also by company of every other sector for technical-professionale activities, also when different National Collective Labor Agreement are applied to the employees.