DLP Insights

The Decree-Law on financial act has been published

Catégories: DLP Insights, Legislation

08 Juin 2010

The Decree 31 May 2010, No. 78, has been published in the Italian Official Gazette. With this act the government has adopted the financial act for 2011 and 2012 of 24.9 billion Euro. The decree has also regulated some labour law related issues. Below, some of the provisions introduced:
Ø It has been established the compatibility between the enrolment at INPS (National social security institute) – dealer management – and the enrolment at INPS – separate management;
Ø It has been amended the arrangements for the pension treatments;
Ø the recovery of the amounts due to INPS, as for 2011, will be carried out by an executive notice of charge;
Ø it has been provided a 10% add-on tax to be paid on the stock options and on the other variable fees that exceed three times the fixed payment salaries;
Ø it has been provided some changes in tax and social security proceedings;

Ø   if the amount of severance pay (TFR) is more than 90thousand Euros, it will have to be paid in two annual amounts, while where the amount exceed the 150thousand Euros it will be paid out in three annual amounts.

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