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The Law Decree No. 201/2011 concerning urgent provisions for growth, equity and consolidation of public accounts (so-called “Monti Decree”), passed on December 4th, 2011 and in force starting from December 6th, 2011, contains also the pensions reform. Below, briefly, the main new provisions.
In order to hire a foreign employee it is not required the signature of the residence contract (“contratto di soggiorno”) anymore. The communication to the competent Authority (so called “Centro per l’Impiego”), or to INPS for domestic helpers and caregivers, will only guarantee the issuance and renewal of residence permit for non-European employees. The mentioned cancellation is provided for by the note of the Ministry of Labour No. 4773 of 28th November 2011.
INPS specified that the from December 1st, 2011 the following requests may be transmitted online only: (i) the employers’ request for medical control of sick employees; (ii) the sole substitutive declaration (so called “DSU”) for Ise/Isee purposes; (iii) the request for family benefits for farmers, husbandmen and sharecroppers
INPS, with memorandum No. 148 of 22nd November, 2011, communicated the new procedure for the submission of the requests in order to obtain the authorization for extraordinary redundancy fund (so called “CIGS”) and solidarity contracts, which, with effect from 1st January 2012, will be exclusively sent through the online procedure available on its website and accessible using a PIN.
The Presidency of the Council of Ministers, by decree, ordered that the advanced payment of the natural person’s income tax (so called “IRPEF”) due for 2011, to be paid by 30th November 2011, will be equal to 82% instead of 99%. Furthermore, the mentioned decree provides for the reduction of three percentage points also for IRPEF advanced payment for 2012, which will be therefore equal to 96%.
With the reply to consult no. 42/2011 Ministry of Labour provides an interpretation of the beneficiaries of the sickpay different from the one given by INPS. According to the Ministry, in fact, such treatment has to be granted to all those who are enrolled in Gestione separata INPS, including the members of the Board of Directors of the “Srl”, excluding only those who are enrolled in different social security plans and the retired persons.
The Constitutional Court, with sentence no. 303 of November 11, 2011, declared lawful the system for compensation introduced by the so called “Collegato Lavoro” for the fixed-term employment contracts. The provision on which the Supreme Court pronounced its opinion is Article 32, paragraphs 5 and 6, of Law no. 183/2010 which establishes an indemnity, whose amounts ranges between 2.5 and 12 monthly installments, which has to be paid by the employer to the employee in the event that the latter obtained the conversion of a previous fixed-term employment contract into an open-ended one.
Apprentices’ hiring by companies having until 9 employees in force entitles such company to the cut of the social contribution equal to 100%, but the employer has to be in compliance with DURC, the unique document of social security position regularity.
