The tax paid in relation to the amounts earned by the employees for night-work and overtime work during the three-year period 2008/2010 could be recovered in two occasions. The first one is on the occasion of the year-ended balance operation, while, for the credit accrued during 2008 and 2009, on the occasion of fiscal assistance for the current year, that is July 2011. The memorandum of Labor Ministry and Tax Administration no. 47/2010 clarified, with retroactive effect, which amounts could benefit from the tax reduction. The mentioned position has an extremely openness, in fact, the amounts which benefit from the mentioned reduction are those paid:
1. for overtime work: the memorandum explains that Resolution no. 83/2010 does not ascribe the overtime work the facilitation area in general, but only the one related to productivity parameters only;
2. for night-work: the whole salary paid for that reason could be tax reduced;
3. as shift indemnity or increase: because the relevant organizational model is per se a form of organizational efficiency.