Tax and social security contribution allowances only for the second level agreements filed with the Local Labour Office (DTL) having jurisdiction.

Section 14 of Italian legislative decree 151/2015 has subjected the granting of tax and social security contribution allowances, provided for employment incentives contained in collective corporate or local agreements, to the filing on-line of these agreements with the Local Labour Office having jurisdiction. The new aspect compared to the previous legislative provisions which already provide for some obligations to file in public offices is the direct correlation between filing the collective agreement and benefiting from the incentive. Filing however represents a necessary but not sufficient condition. The granting of allowances is in fact also subject to (i) compliance with the specific requirements provided for by the law which implements them and (ii) the rules governing all the forms of incentives as per section 31 of Italian legislative decree 150/2015.