DLP Insights

The Law Decree No. 201/2011 concerning urgent provisions for growth, equity and consolidation of public accounts (so-called “Monti Decree”), passed on December 4th, 2011 and in force starting from December 6th, 2011, contains also the pensions reform. Below, briefly, the main new provisions.

In order to hire a foreign employee it is not required the signature of the residence contract (“contratto di soggiorno”) anymore. The communication to the competent Authority (so called “Centro per l’Impiego”), or to INPS for domestic helpers and caregivers, will only guarantee the issuance and renewal of residence permit for non-European employees. The mentioned cancellation is provided for by the note of the Ministry of Labour No. 4773 of 28th November 2011.

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%.