De Luca & Partners

2014 TAX REDUCTION: PRODUCTIVITY AGREEMENTS, NO SECOND REGISTER (IL SOLE 24 ORE, MAY 24, 2014, P. 20)

The Labour Ministry should shortly published a note formalizing the rules for tax reduction on items of remuneration linked to productivity in 2014. The Ministry seems inclined to exempt the employer, who will apply without modification a business or territorial agreement registered at the Labour Territorial Department (so called “DTL”) in 2013, from obligations relating to registering and sending the compliance self-certification (even through Pec).
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