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 16th, “standard” agreements for cooperatives (between trade unions and Lega Coop, Confcooperative and Agci) and for small industry of so called Confapi were signed. Social parties agree on the positive judgment on the way to stimulate the productivity and apply 10% rate on overtimes, overnight work, “flexible” clauses in the part-time, work shifts when referred to needs of company competitiveness. Although, there are different opinions on some issues. In fact, for Cgil and Cisl local agreement have to be considered retroactive in order to cover also performances related to 2011, before the signature. On the contrary, Confindustria and Uil do not agree on retroactivity.