Court of Cassation: amounts due by the employer in compliance with a settlement agreement are subject to social security contributions (Il Sole 24 Ore, April 24, 2014, page 42)
Court of Cassation, with judgment no. 9180 of April 23, 2014, moving away from a previous case law guidance (judgments no. 49/1997 and no. 6923/1996), stated that amounts paid by the employer are not exempted from social security contributions just because paid in compliance with a settlement agreement.