Jobs Act: reinstatement protection also for disciplinary dismissal and GMO
Marcella de Trizio
QuotidianoPiù, Giuffrè Francis Lefebvre
Compliance certificates in construction: a measure against illegal labor
Marcella de Trizio
QuotidianoPiù, Giuffrè Francis Lefebvre
Workforce situation: submission of the gender report by July 15
Marcella de Trizio
QuotidianoPiù, Giuffrè Francis Lefebvre
High-risk AI systems and human surveillance activities
Luca Barbieri
Diritto & Pratica del Lavoro 27/2024, Wolters Kluwer Italia
Nova 02 JULY 2024 n. 37
Maxi-deduction of labor costs for 2024
A specific ministerial decree has provided clarifications regarding the 120% deduction of labor costs related to the hiring of permanent employees made during the year 2024. This deduction is increased to 130% in the case of hiring workers deemed ‘deserving of greater protection,’ such as workers with disabilities.
Nova 04 JULY 2024 n. 38
Expense reports for business trips – Dematerialization
Expense reports and related receipts can only be legitimately dematerialized, with the destruction of the original paper copies, when they correspond to the accounting records of other entities (‘non-unique original documents’). Conversely, the conformity of the digital image of a unique original paper document must be certified by a notary.
Nova 08 JULY 2024 n. 39
Personnel situation report – Extension
The deadline for submitting the (biennial) report on the situation of male and female personnel has been extended from July 15 to September 20, 2024.
Nova 09 JULY 2024 n. 40
Tax offsets using the F24 form – Clarifications from the Revenue Agency
A recent circular from the Revenue Agency provided clarifications regarding the prohibition, effective from July 1, 2024, of using the tax offset mechanism for overdue tax debts registered in excess of €100,000.00. The Agency also clarified the obligation to use the tax administration’s electronic channels when applying offsets.
Nova 10 JULY 2024 n. 41
‘Cohesion Decree’ – Hiring incentives
With the conversion into law of the ‘Cohesion Decree’, a 24-month exemption from employer social security contributions is introduced for the hiring of i) young workers, ii) women, and iii) workers employed by companies established in the Special Economic Zone (ZES) for Southern Italy. The contribution exemption, which is currently pending approval from the European Commission, will be granted for hires made between September 1, 2024, and December 31, 2025.
Nova 10 JULY 2024 n. 42
Construction contracts – Verification of compliance
The conversion into law of the ‘Cohesion Decree’ introduces measures to combat irregular employment in public and private construction contracts. Specifically, the obligation for the client and the project manager to verify the compliance of labor input relative to the overall work is established, with detailed procedures to be outlined in a ministerial decree. In particular, where the total value of a private contract is equal to or exceeds €70,000, the final payment without the compliance certificate is subject to an administrative fine ranging from €1,000 to €5,000.
Insight 24 JULY 2024 n. 06
Hospitalization: Legal Aspects, Regulations, and Administrative Practice
This article aims to analyze the regulations surrounding hospitalization from both a legal and administrative perspective, with specific reference to the obligations placed on the employee and employer. Additionally, it focuses on the economic treatment and the handling of absences concerning the sick leave period.
JUS – The Legal Review Periodical
In this issue of JUS, four recent rulings by the Court of Cassation are examined, focusing on i) sick leave period, ii) stressful work environment, iii) remote monitoring, and iv) discriminatory dismissal.
Labour Case Study no. 5 of July 30, 2024
Cross-border secondment: the treatment of in-kind benefits for seconded workers in Italy
This article aims to analyze the administrative and fiscal burdens that may fall on the host company when granting in-kind benefits to a foreign seconded worker within the context of an intra-group cross-border secondment.
Parental leave: new procedure for leave applications
With message no. 2794 dated July 23, 2024, INPS announced the implementation of a new procedure for submitting parental leave and hourly parental leave applications for employees. The newly implemented procedure allows applicants to request the increased indemnity.
Contribution credit offsets: INPS clarifications
With message no. 2639 dated July 17, 2024, INPS provided clarifications on the effective date of regulatory provisions regarding the offsetting of contribution credits (art. 1, c. 97 and 98, Law 213/2023).
The law allows for both horizontal and vertical offsetting only after the deadlines for submitting periodic reports and/or declarations for the contribution period from which the credit arises have passed.
Decontribuzione Sud: INPS instructions on extension until December 31
With circular no. 82 dated July 17, 2024, INPS acknowledged the extension of the applicability of the Decontribuzione Sud until December 31, 2024, provided that the aid is granted by June 30, 2024
Focus on 15 JULY 2024 n. 10
CCNL Tourism – Draft Agreement
On July 5, 2024, the draft agreement for the renewal of the CCNL for employees of tourism companies was signed, which will remain in force until December 31, 2027. The agreement, reached after the economic crisis caused by the COVID period, has significantly impacted both the economic and regulatory aspects.
Administrative Deadlines
| 20 | 31 |
| Mandatory Communication for Temporary Workers
Employment agencies that carry out temporary work activities are required to report the hiring, extension, transformation, and termination of workers employed during the previous month. The communication must be sent electronically to the Employment Center. |
LUL
Art. 39, L. 133/2008 Employers must complete the unique labor book (LUL) with the data related to the workers for each reference month by the end of the following month. |
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Report and Payment of CASAGIT Contributions Employers of journalists and trainee journalists with an employment contract are required to pay the contributions for the previous month and at the same time submit the documentation related to the monthly wage report for employees, prepared electronically. |
UNIEMENS Individual INPS Message 25 May 2009 no. 11903 Employers required to submit the DM10 contribution report and/or the monthly wage data report EMENS must communicate wage and contribution data, as well as the necessary information for the implementation of individual insurance positions and the provision of benefits. |
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ENASARCO Principal companies in agency contracts must pay contributions related to commissions paid to agents and representatives for the reference quarter.
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Monthly Withholdings It is required to pay the IRPEF withholdings applied by employers, tax substitutes, on employee income and similar earnings. |
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| Separate INPGI Management
Clients who have established relationships with professional journalists, publicists, and trainee journalists registered in the appropriate lists/records, who carry out work in the form of coordinated and continuous collaboration, must report and pay the compensation paid to collaborators and pay insurance contributions, including the journalist’s share. |
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Payment of TFR Contribution to the INPS Treasury Fund D.M. 30 January 2007 Employers with at least 50 employees must pay the contribution to the INPS Treasury Fund corresponding to the monthly quota of TFR accrued in the previous month and not destined for complementary pension schemes. |
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Payment of the Contribution to INPS Separate Management Article 2, paragraph 18 of Law 8 August 1995, no. 335 Clients of door-to-door sellers and coordinated and continuous collaboration contracts must pay social security contributions to the INPS Separate Management. |
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INPS Contributions for Employees Employers must pay the INPS contributions related to the wages paid to employees in the previous month. |
Contractual Deadlines
| 1 |
| AUTOSTRADE AND TUNNELS – CONCESSIONAIRES
Minimum Wage Tables The CCNL 14 December 2022 for non-managerial personnel of the ANAS group provided for wage increases.
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| EXECUTIVES – COOPERATIVE COMPANIES
Minimum Wage Tables The Agreement of 12 July 2024 for the renewal of the CCNL 30 September 2013 for executives of companies belonging to cooperative companies provided for an increase in the consolidated base monthly wage. |
Regulatory Deadlines
| 20 | 27 | 31 |
| INAIL: Payment of 3rd Installment
Employers must pay the third installment of the anticipated and adjustment premium to INAIL.
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Contracts
Contractors and subcontractors in contracts exceeding 200,000 euros must submit receipts for the withholding tax applied to their workers in the previous month or, if exempt, a copy of the certificate of tax compliance. |
CIGO Application for Unavoidable Events
Employers must submit applications for CIGO for objectively unavoidable events that occurred in the previous month. |
| Wage Guarantee Fund
Employers must send the data necessary for the payment or settlement of wage supplements in the case of direct payment by INPS for the periods integrated in the previous month. |