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SOCIAL SECURITY: THE PENSION SCHEME REFORM (Il Sole 24 Ore, 13th March, 2012, page 13)

The social security reform, provided by Law Decree No. 201/2011 aims at harmonization. In 2021, in fact, men and women will retire for old age at 67 years.…

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REVENUE AGENCY: THE SEVERANCE INDEMNITY OF COLLABORATORS IS SUBJECT TO SEPARATE TAXATION (Il Sole 24 Ore, March 6, 2012, page 21)

The Italian Revenue Agency, with memorandum No. 3/2012, clarified that also the coordinated and continuous collaborators, including the governing directors of company, are entitled to benefit from the…

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SUPPLIED WORK WITHOUT ANY REASON (Il Sole 24 Ore, February 25th, 2012, page 22.)

On February 24th, 2012, the Council of Ministers approved a Legislative Decree which identifies three cases in which the supplied work without stating the relevant reason is allowed.…

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INAIL: THE FACILITATED SYSTEM CONCERNING THE HIRING OF EMPLOYEES IN MOBILITY WITH AN APPRENTICESHIP CONTRACT IS NOT APPLICABLE TO THE INSURANCE RATES (“Italia Oggi”, February 21, 2012, page 33)

INAIL, with note No. 1100/2012, specified that the facilitated system introduced by the Legislative Decree No. 167/2011 (so called “Consolidated Act on Apprenticeship”) for the hiring of employees…

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INAIL: THE APPRENTICESHIP CONTRACT IS LAWFUL EVEN WITHOUT WRITTEN AGREEMENT (“Italia Oggi”, February 15, 2012 – page 39)

INAIL, with note No. 434/2012, specified that the apprenticeship contract is lawful even in case of written agreement lack, as long as the employment relationship has been communicated…

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INPS: new minimum salary amounts for the employers (Il Sole 24 Ore on February 10, 2012 – page 31)

INPS, with memorandum No. 21/2012, brought up to date the minimum daily salary amount limits as well as the other values ​​related to all social security contributions to…

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INPS CLARIFICATION FOR REQUESTS OF ORDINARY LAYOFF (ITALIA OGGI, January 31, 2012 – Page 31)

With the note no. 141/2011, Italian social security Institute (so called “INPS”) run the temporary period to pass to the on-line modality for the application to obtain the…

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GOVERNING DIRECTORS AND ASSOCIATES OF LIMITED COMPANY: DOUBLE SOCIAL SECURITY CONTRIBUTIONS

An associate of a limited company who works in the company itself and has also the position of governing director has to pay, for the first activity, the…

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THE REGULAR SOCIAL SECURITY CONTRIBUTIONS ARE NOT SUBJECTED TO ONESELF DECLARATION

The Ministry of Labour has saved the Sole Document of Social Security Contribution Regularity (so-called “DURC”) from the “decertification” introduced by Article 15 of Law No. 183/2011. The…

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CONFERENCE STATE – REGIONS: EMPLOYEES TRAINING ON HEALTH AND SAFETY AT WORK

The permanent conference for the relationship between State, Regions and independent provincial district of Trento and Bolzano, on December 21, 2011, entered into two agreements between the Ministry…

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