DLP Insights

INPS, with memorandum no. 133/2010, declared that from January 2011 the payment of the income support services (so called “prestazioni a sostegno del reddito”) will be more well-timed.

On October 20th, 2010, the Parliament has definitively approved the so called “Collegato Lavoro”, which is under publication on the Official Gazette.

The tax paid in relation to the amounts earned by the employees for night-work and overtime work during the three-year period 2008/2010 could be recovered in two occasions.

The Court of Milan, with the sentence of 23rd June 2010, confirmed its previous guideline of December 2005 stating that the variable compensation has not to be considered part of the so called “substantial salary” of employees, executives and freelancers.

INPS, with message no. 25602/2010, clarified that the social security contributions exemption applicable to the stock schemes is effective also for the ones which provide the assignation of “limited” stock or of rights concerning the future share allotment.