News & Insights

Research, training and international collaborations

De Luca & Partners’ Think Tank manages and coordinates research, training (internal and external) and editorial activities on labour law matters, protection of personal data and administrative liability of entities.

De Luca & Partners invests in researching and disseminating Employment Law material and for this reason collaborates with Il Sole 24 Ore and with the main employment law publications.

ALL NEWS AND INSIGHTS

16 March 2012 • Insights

SOCIAL SECURITY: THE PENSION SCHEME REFORM (Il Sole 24 Ore, 13th March, 2012, page 13)

The social security reform, provided by Law Decree No. 201/2011 aims at harmonization. In 2021, in fact, men and women will retire for old age at 67 years.

9 March 2012 • Insights

Court of Cassation: the deletion of files from company pc is a crime (Italia Oggi, March 6, 2012, page 24)

Court of Cassation, with sentence no. 8555/12, stated the liability for the crimes of robbery and damage in the case the employee deletes or damages company files, being irrelevant the following recovery of the items through the intervention on payment of a specialized technician.

9 March 2012 • Insights

REVENUE AGENCY: THE SEVERANCE INDEMNITY OF COLLABORATORS IS SUBJECT TO SEPARATE TAXATION (Il Sole 24 Ore, March 6, 2012, page 21)

The Italian Revenue Agency, with memorandum No. 3/2012, clarified that also the coordinated and continuous collaborators, including the governing directors of company, are entitled to benefit from the system of separate taxation on the compensation received in connection with the termination of collaboration, up to the limit of one million Euros.

2 March 2012 • Insights

Court of Cassation: indemnity due to the conversion of fixed term employment contract is full-comprehensive

Court of Cassation, with sentence no. 1411 of January 31, 2012, restated that, in the case an employee obtains the conversion of a fixed term employment contract into an open-ended one, he/she is not entitled anymore to receive an amount by way of damages equal to the wages he/she should have received in the period included between the termination of the relationship and the sentence.

2 March 2012 • Insights

SUPPLIED WORK WITHOUT ANY REASON (Il Sole 24 Ore, February 25th, 2012, page 22.)

On February 24th, 2012, the Council of Ministers approved a Legislative Decree which identifies three cases in which the supplied work without stating the relevant reason is allowed.

24 February 2012 • Insights

Court of Cassation: kilometers reimbursement exempt from contributions even without analytical proof (“Il Sole 24 Ore” of February 21, 2012, page 25)

Court of Cassation, with sentence no. 2419/2012, stated that employer who has intention to exercise of the contributive exemption on kilometers reimbursements to the employee is not obliged to give an analytical proof throughout a monthly sheet or other similar document.

24 February 2012 • Insights

INAIL: THE FACILITATED SYSTEM CONCERNING THE HIRING OF EMPLOYEES IN MOBILITY WITH AN APPRENTICESHIP CONTRACT IS NOT APPLICABLE TO THE INSURANCE RATES (“Italia Oggi”, February 21, 2012, page 33)

INAIL, with note No. 1100/2012, specified that the facilitated system introduced by the Legislative Decree No. 167/2011 (so called “Consolidated Act on Apprenticeship”) for the hiring of employees enrolled in the lists of mobility with apprenticeship is not applicable to the insurance rates, but only for social security contribution purposes.

17 February 2012 • Insights

Court of Appeal of Rome: fixed-term employment converted, double damage (“Il Sole 24 Ore” of February 12, 2012 – page 19)

Court of Appeal of Rome, with sentence no. 267/2012, stated that employees who obtain the conversion of a fixed-term contract into an open-ended term contract are entitled to two kind of damages: indemnity in lieu of notice period set by the so called “Collegato Lavoro” and a further damage, i.e. an amount equal to the salary the employee would have accrued from the date of the filing of the judicial appeal to that of the sentence.