DLP Insights

Article 31 of the so called “Labour Attachment”, approved on 29th September 2010 by the Senate, includes significant amendments regarding settlement and arbitration.

The Tax Administration, with memorandum no. 48/2010, provided important and expected clarifications with reference to the recovery of the higher taxes paid by the employees on the amount earned for overtime worked and for night-work.

The Law Decree no. 78/2010, article 30, passed with Law no. 122/2010, has modified the proceedings concerning the cashing of INPS debts – deriving from both declaratory action and contribution not paid – with the abrogation of the rolls system and the introduction of a debit note as writ of execution.

INPS, with memorandum no. 119/10, has indicated the other modality for sending the disease certificates to INPS with the employer certified mail (so called “PEC”), as provided by the Ministerial Decree 26 February 2010.

After one year by the enacting of the Law Decree no. 78/2009 (Law no. 102/2009) concerning provisions against the economic shortage, the rules to make effectiveness the specific provisions on the preservation of the job have been specified by INPS, with the message no. 20810/2010, concerning the social contributions profiles matters, and by INAIL, with the note dated 2nd July 2010, concerning the calculation of the insurance bonus.