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.
INPS specified that the from December 1st, 2011 the following requests may be transmitted online only: (i) the employers’ request for medical control of sick employees; (ii) the sole substitutive declaration (so called “DSU”) for Ise/Isee purposes; (iii) the request for family benefits for farmers, husbandmen and sharecroppers
INPS, with memorandum No. 148 of 22nd November, 2011, communicated the new procedure for the submission of the requests in order to obtain the authorization for extraordinary redundancy fund (so called “CIGS”) and solidarity contracts, which, with effect from 1st January 2012, will be exclusively sent through the online procedure available on its website and accessible using a PIN.
The Presidency of the Council of Ministers, by decree, ordered that the advanced payment of the natural person’s income tax (so called “IRPEF”) due for 2011, to be paid by 30th November 2011, will be equal to 82% instead of 99%. Furthermore, the mentioned decree provides for the reduction of three percentage points also for IRPEF advanced payment for 2012, which will be therefore equal to 96%.
The Constitutional Court, with sentence no. 303 of November 11, 2011, declared lawful the system for compensation introduced by the so called “Collegato Lavoro” for the fixed-term employment contracts. The provision on which the Supreme Court pronounced its opinion is Article 32, paragraphs 5 and 6, of Law no. 183/2010 which establishes an indemnity, whose amounts ranges between 2.5 and 12 monthly installments, which has to be paid by the employer to the employee in the event that the latter obtained the conversion of a previous fixed-term employment contract into an open-ended one.
With the reply to consult no. 42/2011 Ministry of Labour provides an interpretation of the beneficiaries of the sickpay different from the one given by INPS. According to the Ministry, in fact, such treatment has to be granted to all those who are enrolled in Gestione separata INPS, including the members of the Board of Directors of the “Srl”, excluding only those who are enrolled in different social security plans and the retired persons.
The Court of Milan, with reference to the legitimacy of a fixed-term contract for substitutive reasons, with sentence no. 5020 of October 25, 2011 clarified that the fixed-term hiring contract for the substitution of an employee in maternity leave is valid also when the absence reasons change (in this particular case, the absence continued for holidays).
Apprentices’ hiring by companies having until 9 employees in force entitles such company to the cut of the social contribution equal to 100%, but the employer has to be in compliance with DURC, the unique document of social security position regularity.
Through sentence no. 37398 of October 17, 2011, the VI Criminal Section of the Court of Cassation stated that the employee who, in order to avoid liberty restriction (incrimination and employment loss), gives false declarations that allow the employer to elude investigations, is not punishable for aiding and abetting.
