Categories: Insights

12 Sep 2012

NON-EU EMPLOYEES’ REGULARIZATION: THE FIRST INSTRUCTIONS DO NOT DISPEL MANY DOUBTS (Il Sole 24 Ore, September 12, 2012, page 25)

The procedure for the regularization of the non-EU employees – which began on September 15, 2012 – needs many explanations yet. In particular, many doubts regarding the penalties for late payments of social security contributions and withholding tax still remain. To this regard, INPS has declared that the forms (so called “Mav”) for the payment of social security contributions should be sent to the employer for a period of six months, with the obligation of paying them within 30 days from the receipt. However, the decision concerning the addition or not of the sanctions is still pending. By the way, a memorandum of the Institute as well as a series of questions and answers on the Viminale website should soon clarify the most frequent doubts. In addition to the above, a standard model for the certification of the salary paid to the employer for the six months provided for by the Legislative Decree No. 109/2012 should have to be drafted and published soon.
Subscribe to our newsletter

Contact

Need information? Write to us and our team of experts will respond as soon as possible.

Fill in the form

More news and insights

8 Apr 2026

Management of corporate email after termination of employment: the limits according to the Italian Data Protection Authority

The Italian Data Protection Authority (i.e. “Garante per la protezione dei dati personali”) has once again provided guidance on how employers should manage corporate email accounts after the…

Read more
8 Apr 2026

Oral dismissal: the burden of proof on the employee

With order no. 4077 of 23 February 2026, the Italian Supreme Court addressed the issue of oral dismissal, holding that an employee challenging the termination of the employment…

Read more
8 Apr 2026

DID YOU KNOW THAT… incompatibility between colleagues may justify the transfer of an employee? 

The Italian Supreme Court, with order no. 4198 of 25 February 2026, held that an employee’s transfer may be lawfully implemented also in the presence of a situation…

Read more
7 Apr 2026

The boundary between rest and inactivity in the management of working hours (AIDP – HR Online, 7 April 2026 – Vittorio De Luca, Alesia Hima)

In the organizational language of companies, terms such as “breaks,” “waiting times,” or “downtime” are often used. In operational practice, these expressions tend to be treated almost as…

Read more
17 Mar 2026

Equal pay: green light for the decree on pay equality and wage transparency (People are People, 16 March 2026 – Claudia Cerbone, Martina De Angeli)

Claudia Cerbone and Martina De Angeli, professionals at the De Luca & Partners firm, author this article dedicated to the draft legislative decree approved last February 5 by…

Read more
10 Mar 2026

The transfer of the employee is lawful when there is incompatibility with the company environment (Camera di Commercio Italo-Francese, 10 March 2026 – Vittorio De Luca, Silvia Zulato)

With Order No. 4198 of 25 February 2026, the Italian Supreme Court (Court of Cassation) – Labour Section – reaffirmed that a situation of environmental incompatibility may justify…

Read more