Categories: Insights

7 Jun 2010

The Decree-Law on financial act has been published

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. The decree has also regulated some labour law related issues. Below, some of the provisions introduced:
  
Ø It has been established the compatibility between the enrolment at INPS (National social security institute) – dealer management – and the enrolment at INPS – separate management;
Ø It has been amended the arrangements for the pension treatments;
Ø the recovery of the amounts due to INPS, as for 2011, will be carried out by an executive notice of charge;
Ø it has been provided a 10% add-on tax to be paid on the stock options and on the other variable fees that exceed three times the fixed payment salaries;
Ø it has been provided some changes in tax and social security proceedings;
Ø   if the amount of severance pay (TFR) is more than 90thousand Euros, it will have to be paid in two annual amounts, while where the amount exceed the 150thousand Euros it will be paid out in three annual amounts.

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

12 Oct 2026

“AI tools, remote work and confidential data: employer liability in a borderless environment” – IBA Conference 2026

At the IBA Annual Conference 2026 in Copenhagen, our Managing Partner Vittorio De Luca moderated a panel on one of the most pressing challenges facing employers today: the…

Read more
1 Oct 2026

Corporate e-mail and defensive monitoring: when the GDPR and employment law lead to different outcomes 

The Piaggio case clearly illustrates how the same set of facts can give rise to profoundly different assessments depending on the perspective adopted. In its decision of 13…

Read more
1 Oct 2026

NASpI and Reinstatement: the Employee’s Election Causes Loss of the Benefit 

Headnote   In its recent judgment No. 24981 of 3 September 2026, the Italian Supreme Court held that, where a dismissal is set aside with an order of reinstatement…

Read more
1 Oct 2026

Did you know that… testimony given in court may have disciplinary relevance and, in the most serious cases, justify dismissal? 

The Italian Supreme Court, Labour Section, by order no. 25687 of 22 September 2026, addressed the issue of the disciplinary relevance of statements made by an employee in…

Read more
29 Sep 2026

Shadow AI in the workplace: how to govern risks, data, and security (Agenda digitale, 29 September 2026 – Vittorio De Luca and Martina De Angeli)

The spread of artificial intelligence tools used without corporate authorization exposes businesses to risks involving personal data, confidential information, know-how, and cybersecurity. To govern Shadow AI, organizations need…

Read more
24 Sep 2026

The concept of “territorial scope” in a non-compete agreement (Top24 Lavoro Ai – Il Sole 24 Ore, 24 September 2026 – Vittorio De Luca and Alessandro Ferrari)

Interpretative issues in light of the most recent case law on the nullity of non-compete agreements due to the indeterminacy of territorial scope By an order issued on…

Read more