The Inter-union Agreement, signed on April 24, between Confindustria, on the one hand, and the three main trade union associations (Cgil, Cisl e Uil), on the other, allows companies without internal trade unions to enter into agreements concerning tax reduction in order to apply tax reduction for performance incomes in the measure of 10% for the activity exceeding the ordinary working hours.
Therefore, the Inter-union Agreement allows the access to the second-level trade union agreements with the support of Confindustria in the negotiation and through the signature of the relevant agreements with trade unions of local level.
In addition to the above, the Inter-union Agreement provides the possibility to apply tax reduction for the activity exceeding the ordinary working hours (which seems to include overtime) in breach of the requirements of Ministerial Decree of January 22, 2013.