DLP Insights

Comments and tools from De Luca & Partners’ experience

Categories: Legislation

INPS, with memorandum no. 99/10, clarified the operating instructions to be applied to the new discipline of the abroad detachment of employee, as introduced by the EU Regulations no. 883/04 and 987/09 became effective from 1 May 2010.

Categories: Legislation

INPS, with message no. 17899/10, specified that the indemnity due to the employees enjoying the extraordinary leave for the assistance of persons with heavy disabled, shall be paid by the employer, and then charged to INPS, even if the employee of the private sector is enrolled as a member of a different social security institute.

Categories: Legislation

The agency for research and legislation “AREL” proposed several amendments to Legislative Decree no. 231/01 concerning the Company administrative responsibility.

Categories: Legislation

Article 2, paragraph 156, of the 2010 Financial Bill confirmed for year 2011 the possibility to apply the tax substituting the personal income tax (so called “IRPEF”) and the additional municipal tax in the limit of 10% (introduced by Law n. 126/2008) on those wages linked to productivity, quality, earning capacity or to results concerning the economic trend of the company.

Categories: Legislation

The Decree 31 May 2010, No. 78, has been published in the Italian Official Gazette. With this act the government has adopted the financial act for 2011 and 2012 of 24.9 billion Euro.