Insights

An employee, after his/her dismissal in 2013, can register for VAT number to exercise an autonomous activity applying the system of the “super-minimum”.

Nowadays the stipulation of fixed term contracts in order to start up a new entrepreneurial activity is simpler if the employer is a innovative start-up company. The Development Decree 2.0, converted in the Law no. 221 of December 17, 2012, states that for the innovative start-up does not apply the clause regarding reasons justifying the fixed term contracts, i.e. the “technical, productive, organizational and replacing reasons” that other companies have to apply in the case of fixed term hiring.

INPS, with message No. 2939/2013, has stated that the 30-day period established by Article 9 of Law No. 164/1975 for the petition of the refusing decisions concerning the Ordinary Redundancy Fund delivered by the provincial commissions is not peremptory.

The Decree of the Labor Ministry dated December 22, 2012, published on the Official Gazette no. 37 of February 13, 2013, provides for the so called “bonus baby” for the mother workers.

The provisions of Article 4 of Law n. 92/2012 (so called Fornero’s Reform) have become effective with the publication in the Official Gazette of the Decree of the Ministry of Labour dated December 22, 2012. Therefore, in order to dedicate time to newborn baby’s needs, employees who have become fathers starting from January 1, 2013 must mandatory be absent from work for one day (apart from mother’s status), and optionally (as well as alternately to mother’s absence), for another two days.