Fictitious secondment (“posting”), the contributory and social security saving is fraud (Guida al Lavoro de Il Sole 24 Ore, 25 September 2020 – Vittorio De Luca and Antonella Iacobellis)

The 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 not be confused with those under the Criminal Code pertaining to the crime of fraud against the State. In the case at issue, the profit of the fraud crime consists in the contributory and social security saving reached by the seconding (“posting”) employer through the fictitious secondment (“posting”).

With judgment No. 23291 of 15 July 2020, the Second Criminal Division of the Court of Cassation imposed sanctions on a seconding (“posting”) undertaking for the fictitious secondment (“posting”) of employees, also laying stress on the fact that the sanctions provided for under the Biagi Law related to a lawful and correct application of the secondment (“posting”) institution must not be confused with those under the Criminal Code pertaining to the crime of fraud against the State.

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Source: Guida al lavoro de Il Sole 24 ore.