The Ministry of Labour and Social Policies, by decree dated 12 September, defined the criteria and methods of use of financial resources assigned to private sector employers that may have established in their company collective bargaining agreements provisions for balancing the professional and private life of employees. This is a tax relief issued to implement article 25 of Legislative Decree No. 80/2015, which entrusts to the parties a useful tool to give value to the role of second level bargaining. In particular, the decree establishes payment of the benefit to employers that (i) have signed and filed corporate collective bargaining agreements (also in the case of territory-specific collective bargaining agreements) including measures for balancing work and private life that are innovative and ameliorative respect to what is already established by the national collective bargaining agreements or by the regulations in force or (ii) that established in their corporate collective bargaining agreements, the extension or integration of measures already included in previous corporate collective bargaining agreements. The measures must concern parenthood, forms and methods of organisational flexibility and corporate welfare interventions. In order to be eligible for the tax relief, the related application must be submitted electronically to INPS by 15 November for agreements filed by 31 October 2017, for the resources allocated for the current year, and by 15 November 2018 for agreements filed by 31 August 2018, for the resources allocated for 2018.
