Posting from Abroad: Tax Treatment of Fringe Benefits
Marcella de Trizio
Giuffrè FrancisLefebvre – QuotidianoPIu’ of 19.8.2024
Psychosocial Risks and Organizational Dysfunctions from a Business Sustainability Perspective
Luca Barbieri, Vito Giacalone
Diritto & Pratica del Lavoro 31/2024, Wolters Kluwer
The Life Cycle of Public Contracts: Normative Experimentation for Artificial Intelligence
Luca Barbieri
Teme, 2024
Nova n. 43 of August 5, 2024
Administrative Warning and the Digital File of the Company
In its note, the INL provided initial considerations regarding the provisions, effective from August 2, 2024, aimed at simplifying, better coordinating, and improving the effectiveness of control activities. Detailed clarifications are dedicated to the new institution of the administrative warning, compliance with which allows the offender to remove the effects of a rectifiable violation before the formal contestation, thus avoiding the payment of the prescribed administrative monetary penalties.
Nova n. 44 of August 13, 2024
Hiring Obligations: Exemption for High-Risk Work
From October 1, 2024, new methods of paying the exemption contribution, due by the employer who, employing their staff in high-risk work, self-certifies the partial exemption from the obligation to hire workers with disabilities via telematic means, will come into effect.
The Institute clarified that:
- The indication of the estimated average global monthly salary for the validity period of the gender equality certification is an essential element of the application form.
- The recognition of the benefit is closely linked to what is indicated by the employer when requesting the facilitated measure.
- The average global monthly salary must be understood as the average of all monthly salaries paid by the employer during the validity period of the certification, not the average salary of individual workers.
Interested employers who obtained the certification in question by December 31, 2023, and who erroneously filled in the field regarding the estimated average global monthly salary, can correct the entered data. This can be done by withdrawing the submitted application containing incorrect information and submitting a new application with the correct indication of the average global monthly salary by the deadline of October 15, 2024.
Inspections: INL Guidelines on New Developments
In its note no. 1357 dated July 31, 2024, the INL provided operational guidelines on the new developments introduced by Legislative Decree 103/2024, which simplifies inspections on economic activities and came into force on August 2, 2024.
The note from the Inspectorate emphasizes aspects of inspection planning, particularly regarding the penalization of conduct that violates certain labor and social legislation provisions. It provides clarifications on the concept of “administrative warning” (Art. 1), the simplification of administrative obligations (Art. 2), the scheduling of inspections (Art. 3), and the general principles of the inspection process for economic activities (Art. 5).
Of particular relevance are the clarifications on Article 6 regarding new sanction measures.
Event at Palazzo Chiesa – October 24, 2024
How to Make Business Sustainable: Social and Governance Factors in ESG Ratings
ArlatiGhislandi and Sinergia Network present the conference “How to Make Business Sustainable: Social and Governance Factors in ESG Ratings.”
The new regulatory frameworks – Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD) – set a significant scenario for businesses.
The consolidation of the regulatory, supervisory, and legal framework surrounding ESG factors impacts all companies.
Social, governance, and internal organizational factors, as well as the management of relationships with all stakeholders, become crucial and strategic elements in terms of regulatory compliance and short-to-medium-term business competitiveness.
The event aims to analyze the regulations so that companies can steer and implement their initiatives and decisions to ensure the social and governance sustainability of their business. Additionally, it provides insights into tools capable of measuring and evaluating ESG practices.
Legal experts, labor consultants, and sustainability specialists will come together for an innovative forum of discussion, study, and deep analysis.
A conscious path towards sustainability.
Further details to follow: program, speakers, and content focus.
To register: eventi@arlatighislandi.it
Webinar – SPOT ON Social Security Contributions Relief
Social Security Contributions Relief
Social Security Contributions Relief
Thursday, September 12, 2024
2:30 PM
30-minute webinar
Lorenzo Dani and Giulio Chiartelli
The main social security contributions relief measures provided by current regulations will be discussed, with a specific focus on the relief recently introduced by the so-called “Cohesion Decree.”
A Digest of Recent News – August 2024
Digest no. 02 examines the operating instructions provided by INPS for the extended use of parental leave, as outlined in the Budget Law for 2024, as well as the incentives for new hires introduced by Decree-law no. 60/2024. A relevant ruling by the Corte Costituzionale, extending the scope of judicial reinstatement in the workplace in case of null dismissal, is also thoroughly examined. Digest no. 02 was published by Wolters Kluwer in Diritto & Pratica del Lavoro, no. 25/2024.
Administrative Deadlines
4 | 16 | 19 | 20 | 30 |
Late payment
Taxpayers who need to regularize omissions and irregularities in withholding taxes that should have been paid by August 20, 2024, can do so by paying the tax along with a reduced penalty of 0.1% for each day of delay on the unpaid tax and interest calculated at the legal rate, accruing day by day.
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CASAGIT contribution declaration and payment Employers of journalists and journalist trainees with a subordinate employment relationship are required to pay the contributions for the previous month and simultaneously submit the documentation relating to the monthly wage report of employees in electronic format. |
Late payment
Taxpayers who need to regularize omissions and irregularities in withholding taxes that should have been paid by August 20, 2024, can do so by paying the tax along with a reduced penalty of 1.5% for each day of delay on the unpaid tax and interest calculated at the legal rate, accruing day by day. |
Mandatory communications for agency workers
Employment agencies engaged in temporary work activities are required to report the hiring, extension, conversion, and termination of workers employed during the previous month. The communication must be made electronically to the Employment Center. |
LUL
Art. 39, L. 133/2008 Employers must compile the payroll ledger (LUL) with data on workers for each reference month by the end of the following month. |
Monthly withholdings
IRPF withholdings operated by employers, as tax substitutes, on employees’ and assimilated workers’ income must be paid. |
Individual UNIEMENS
INPS Message May 25, 2009 No. 11903 Employers already required to submit the DM10 contribution return and/or the EMENS monthly wage data return must communicate wage and contribution data, as well as the information needed to update individual insurance positions and provide benefits. |
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INPGI separate management
Employers who have established relationships with professional journalists, publicists, and journalist trainees registered in the relevant categories/registries, who work in the form of coordinated and continuous collaboration, must report and pay the compensation paid to collaborators and pay the insurance contributions, including the portion borne by the journalist. |
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Payment of TFR contribution to the INPS Treasury Fund
D.M. January 30, 2007 Employers with at least 50 employees must pay the contribution to the INPS Treasury Fund corresponding to the monthly portion of TFR accrued in the previous month and not allocated to supplementary pension schemes. |
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Payment of contribution to INPS separate management Article 2, paragraph 18 of Law August 8, 1995, No. 335 Employers of door-to-door sellers and those with 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 INPS contributions related to the salaries of employees paid in the previous month. |
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Late payment within 90 days
Taxpayers who need to regularize omissions and irregularities in withholding tax payments due by June 17 may do so within 90 days of the original deadline by paying the tax along with a reduced penalty of 1.67% of the unpaid tax and interest calculated at the legal rate, accruing day by day, exclusively through electronic means. |
Contractual Deadlines
1 |
AUTOSTRADE AND ROADS – ANAS
Minimum wage rates The CCNL December 14, 2022, for non-managerial staff of the ANAS group, provides for wage increases.
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PRIVATE SCHOOLS – SECULAR (ANINSEI)
Effective date On July 15, 2024, an agreement was signed for the renewal of the CCNL February 14, 2022, for managerial, teaching, educational, administrative, technical, and auxiliary staff employed in non-state schools. The contract takes effect from September 1, 2024, and is valid until December 31, 2027, for both the economic and regulatory parts.
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ASSISTANCE SERVICES – ANPAS AND MISERICORDIE
One-off payment The unified CCNL February 2, 2024, for employees of third-sector organizations operating in the socio-health, welfare, emergency medical transport, and out-of-hospital emergency sectors, provides for the payment of a one-off amount for workers employed as of February 2, 2024.
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Regulatory Deadlines
16 | 20 | 23 | 30 |
INAIL: centralization
By September 16, authorization must be requested for the centralization at a single INAIL office of insurance positions concerning work that is not of a temporary nature.
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Equal opportunity report for the 2022-2023 biennium By September 20, private companies with at least 50 employees must prepare and submit the biennial report on the situation of male and female employees in the previous biennium. The report must be completed and submitted exclusively electronically, through the platform provided by the Ministry of Labor and Social Policies. |
Contracts
Contractors and subcontractors in contracts exceeding €200,000 must submit receipts of withholding tax payments made for their workers in the previous month, or, if exempt, a copy of the tax compliance certificate.
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CIGO request for objectively unavoidable events
Employers must submit CIGO applications for objectively unavoidable events that occurred in the previous month. |
Wage Guarantee Fund Employers must submit the necessary data for the payment or settlement of wage supplements in the case of direct payment by INPS, for the integrated periods started in the previous month.
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