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The Ministerial Decree of February 14, 2014, published in the Official Gazette no. 123 of 29 May 2014, has confirmed for this year the opportunity for employers to take advantage of the social security contribution reduction for 2013 bonuses provided by the second-level bargaining.
20% threshold does not apply to all fixed term contracts. The law provides for employment relationships which are exempted: (i) employers who have up to 5 employees can enter into one fixed term employment relationship;
The Court of Cassation, in judgment no. 27057 issued on December 3, 2013, stated that modifying employee’s holidays due to company needs is lawful provided that it has been communicated to the employee: a) with an adequate notice period, and b) before the beginning of the holidays. Failing this, the employee is not obliged to be available in that period.
The Labour Ministry should shortly published a note formalizing the rules for tax reduction on items of remuneration linked to productivity in 2014.
The law conversion of the so called “Poletti Law Decree” sets that the maximum duration of 36 months does not apply to fixed term staff leasing contracts drawn up by the “user” company.
Employer can exceed 20% threshold of the working staff through fixed-term hirings, paying an economic sanction.
The reform also introduces a new discipline to simplify and promote apprenticeship contracts. The Parliament has just approved Decree Law 34/2014 implementing a substantial reform of the discipline of short term contracts in Italy.
The Ministry of Parliamentary Relations, Maria Elena Boschi, announced that the government will resort again to the question of confidence in order to obtain the approval without amendments by Camera dei deputati.