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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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Court of Cassation: indemnity due to the conversion of fixed term employment contract is full-comprehensive

Court of Cassation, with sentence no. 1411 of January 31, 2012, restated that, in the case an employee obtains the conversion of a fixed term employment contract into…

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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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Court of Cassation: kilometers reimbursement exempt from contributions even without analytical proof (“Il Sole 24 Ore” of February 21, 2012, page 25)

Court of Cassation, with sentence no. 2419/2012, stated that employer who has intention to exercise of the contributive exemption on kilometers reimbursements to the employee is not obliged…

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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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Court of Appeal of Rome: fixed-term employment converted, double damage (“Il Sole 24 Ore” of February 12, 2012 – page 19)

Court of Appeal of Rome, with sentence no. 267/2012, stated that employees who obtain the conversion of a fixed-term contract into an open-ended term contract are entitled to…

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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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Court of Cassation, criminal section: liability has been expanded (Il Sole 24 Ore, February 11, 2012 – page 29)

Court of Cassation, criminal section, with sentence no. 5420/2012, stated that the missed drafting of the document concerning the risks assessment, so called “DUVRI - Documento unico di…

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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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