DLP Insights

Certification of employment contracts may help to prevent litigation on labour issues only when it is used in a way coherent with its own aims, clearly set in the Law Decree no. 276/2003.

Court of Cassation, with sentence no. 6102/11, has stated that if the contributor is untraceable, the notification of tax assessment is correctly executed with the posting of the communication on the local notice board.

Confindustria and Cgil, Cisl and Uil – according to the agreement dated March 8th on the guidelines that can be applied at a local level by companies enrolled in Confindustria – are setting local agreements which are the assumption for the enforcement of the favourable taxation equal to 10% on wage elements linked to competitiveness and productivity.

On March 8, 2011, Confindustria, Cgil, Cisl and Uil signed, as implementation of memorandum no. 3 of Ministry of Labor and Italian Revenue Agency, the basic text of the guidelines necessary for the second level union agreements (territorial or company ones) on which the tax reduced rate equal to 10%, applicable to the parts of the salary connected with productivity increases, depends.

The Ministry of Labour, answering to the consulting no. 12/2011, has clarified that, in case of a free-lance contract on project basis stipulated with a self-employee who is not resident, the parties may agree in order that the payment of contributions be realized by the collaborator and not by the contractor.